A SBE taxpayer conducts a business as a retailer and performs a stock take that values the stock at year end 2021 as $88,000. The prior year, using the same method of valuation, the stock take valued stock at $84,000 at year end 30 June 2020. From the above information, identify the option below that will minimise the taxpayer's taxable income. Select one: O a. The taxpayer uses the closing stock from 2020 for 2021 - no change necessary to account for the change in value O b. The taxpayer uses the closing stock for 2021 - and claims a deduction of $4,000 to reflect the change in value OC. The taxpayer uses the closing stock for 2021 - and includes income of $4,000 to reflect the change in value