11. Sari ran a proprietorship that generated $75,000 in profits in 2021. Included in these profits were: a) $15,000-amortization expense; b) $5,000 - reasonable bad debt expense; c) $55,000 cost of goods sold (closing inventory at market value); and $10,000 - meals and entertainment with clients. The business' capital cost allowance has been accurately calculated at $10,000 for the year. How much is Sari's business net income for tax purposes? A) $73,500 B) $85,000 C) $81,500 D) $83,000 12 A tavnotar an