Danny runs a restaurant business. During the year, there was sales income of $50,000 and purchases of $20,000. Trading stock valued at $750 was stolen. The opening balance of trading stock was $1,300 and the closing balance of stock at the end of the current income year was $4,500 after any reduction due to theft. What is the allowable deductions from trading for the current income year? O a. $26,550 O b. $20,000 O c. $20,750 O d. $23,200