ABC Co. reported a net income on its financial statements of $200,000. This included general and administrative expenses totalling $120,000. Included in these expenses were: golf club fees of $9,000, amortization of $25,000, salaries of $50,000, donations of $3,000, purchase of a computer for $5,000, fees to a mortgage finder of $3,000, office related expenses of $17,000, and landscaping paid in the year for $8,000. CCA was accurately calculated for the year at $20,000. ABC Co.'s net income from business for tax purposes is: O a. $214,600 O b. $216,400 O c. $222,600 O d. $224,400