Bumblebee Ltd carries on business in Hong Kong. The following items appear in its profit and loss account for the year ended 31 March 2021: $ $ 38,000,000 Gross profit from trading Less: Cash donated to UNICEF Hong Kong 8,000,000 Clothes donated to HK Red Cross 3,000,000 Depreciation of fixed assets 1,000,000 Other allowable expenses 20,000,000 32,000,000 Net profit 6,000,000 Bumblebee Ltd is entitled to a depreciation allowance of HK$800,000 for the year of assessment 2020/21. The assessable profits of EB Ltd for this year of assessment are: Select one: a. $11,180,000. O b. $12,200,000. O c. C. $17,200,000. O d. $9,200,000