DER Company has the following in the current year: Capital gains of $8,500 Capital losses of $18,500 Business income of $7,500 Property income of $5,500 Which of the following will be included in Net Income for Tax Purposes for DER Company? Choose the correct answer. O A. capital losses of $4,250 O B. capital gains of $10,000 O C. capital losses of $8,500 OD. capital losses of $0