16. Non-GAAP Disclosure OptimizeRx provides digital health messaging via electronic health records to provide a direct channel for pharmaceutical companies to communicate with healthcare providers and patients. The company reported the following in its 2018 earnings release. Reconciliation of Non-GAAP to GAAP Financial Measures Net income (loss).... Depreciation and amortization Stock-based compensation Non GAAP net income. For the Three Months Ended Dec. 31, 2018 $(109,914) 153,085 798,866 $ 842,037 For the Twelve Months Ended Dec. 31, 2018 $ 226,344 316,502 2,520,852 $3,063,698 a. Explain in plain language the two adjustments that OptimizeRx makes to arrive at non-GAAP net income. b. How did the adjustments affect non-GAAP net income for the fiscal quarter ended December 31, 2018? For the 2018 fiscal year? Are these effects significant