30.A corporation realized a net profit from operations of P50,000 in 2018, a net gain of P8,000 on sale of a capital asset held for 14 months, and a loss of P5,000 on the sale of capital assets held for 3 months. It should report an income subject to tax of: A. 49,000 B. 50,000 C. 53,000 D. None