a. The difference in net income cannot be determined. b. Net income under variable costing will be $45,000 less than net income under absorption costing. C. Net income under absorption costing will be $40,000 more than under variable costing. d. Net income will be the same under both variable and absorption costing. a. The difference in net income cannot be determined. b. Net income under variable costing will be $45,000 less than net income under absorption costing. C. Net income under absorption costing will be $40,000 more than under variable costing. d. Net income will be the same under both variable and absorption costing