Could someone please help me to answer the questions A, B, & C. I would really appreciate the help. Thank you!

Assignment ProblemsFor the year ending December 31, 2020, Lorna spent the following amounts on Sigmund:Food, including puppy vitamins and supplements$ 2,600800Veterinary feesTherapy dog training course fees1,400Dog walking fees paid to Alec3,280Car lease for SUV [($950)(6)15.700Operating expenses for SUV2.950Purchase of paw protectors (good for one winter)140Purchase of custom made protective clothing(estimated life of three years)820Dog crate400Total Dog-Related Expenditures$18,090Lorna's tax accountant informed her that Sigmund's original cost could not be written off asthere was no specific CCA class for dogs and CCA Class 8, the usual catch-all class, specificallyexcluded animals.In 2021, Lorna's parents were in a car accident that left them both severely injured. After muchthought, she decided she had to close her practice in order to care for them and help in the longrehabilitation process.Lorna knew that Sigmund would become depressed without patient interaction, so she soldSigmund to Dr. Skinner, a psychiatrist she had known for years who already had a therapy dogand was looking to expand his practice. Although Lorna could not sell her patient list to Dr.Skinner due to confidentiality constraints, she emailed all her patients that Sigmund would beavailable at Dr. Skinner's office so he would soon see familiar faces there.Dr. Skinner paid $8,700 for Sigmund. This included $200 for the protective clothing and the crate.He promised the Jungs unlimited visitation rights.Due to her high income, Lorna always claims the maximum deductions available each year.Required:ifamol IsA. Lorna's accountant does not plan to deduct any dog-related expenditures other than themaximum allowable SUV expenses. Do you agree this is the appropriate course of action?Justify your conclusion.B. Indicate how much of the preceding expenditures you feel Lorna should deduct in the calcu-lation of business income for 2020.C. Calculate the amount, if any, that will be included in Lorna's 2021 Net Income For Tax Pur-poses due to the sale of Sigmund.Ignore all GST/HST considerations in your solution. Assignment Problem Six - 10itions.(Deductibility Of Business Expenses And CCA)Lorna Jung is a psychiatrist whose private practice specializes in treating children with psychl-atric disorders. Her husband, Alec Jung, was the president of a very successful mental healthclinic until it was bought out last year. He is currently creating and testing recipes to be includedin his new ground breaking BBQ cookbook.Over the past two years, Lorna has been investigating the patient benefits of having a therapydog as part of her practice and has amassed an extensive library of clinical studies that showthe effectiveness of this therapy. She is convinced that the use of a therapy dog will be advanta-geous to many of her patients and will improve the rate of their recovery.On January 2, 2020, after much research, Lorna purchased a Labradoodle puppy for $2,000that she named Sigmund. This particular breed was designed to be used as therapy dogs, andSigmund's mother was a well established therapy dog.Sigmund became an important part of the Jung family. Whenever Sigmund wasn't in training orat Lorna's office, Alec would take Sigmund for walks and to the dog park. As Alec currently hasno source of income, he charged Lorna the going rate of $20 per 1 hour (minimum) walk. Heplans to report this income on his tax return.For the month of September 2020, Sigmund accompanied Lorna to consultations with all herpatients except for those few who had a fear of dogs. She saw an immediate improvement inthe attitudes of almost all her patients. Some children who refused to speak with her coulddescribe their feelings when they addressed Sigmund.As word of Lorna's success with her therapy dog treatments spread, new patients would regis-ter only if assured that Sigmund would be present.On Lorna's website, she had two hourly rates. The one with Sigmund participating was 15 per-cent higher than the rate without Sigmund. By December 31, 2020, 70 percent of her patientswere paying the higher rate with Sigmund.On July 1, 2020, in anticipation of taking Sigmund to the office and patient's homes on a regularbasis, Lorna signed a three year lease for a Lexus SUV with sufficient room in the back for asturdy, well-padded dog crate.The lease payments were $950 per month. The manufacturer's list price for the vehicle was$65,000. As the Jungs have two other vehicles, this SUV was used only for business purposes