6- Shell oil company entered into a concessionary agreement with Thailand Government. Shell oil company agreed to pay the government 10% of gross production. The gross sales of Shell oil Company in the first year was $ 40,000,000. drilling costs and production costs of Shell oil company were $60,000,000 and $28,000,000 respectively. The income tax laws of Thailand allow deduction of all production costs, with drilling costs deductible over a thirty-year period. The net sales and taxable income of Shell oil company were A- $40,000,000, and 8,000,000 B- $36,000,000, and 6,000,000 C- $36,000,000, and 6,500,000 D- 44,000,000 and 34,000,000