DONAT Company reported taxable income of $500,000 in 2020. This amount included a $12,000 deduction for tax depreciation. The company's book depreciation was $15,000. If you start with taxable income of $500,000 what adjustment will you need to make for depreciation for purposes of calculating E&P?

a. a $3,000 addition.b. a $3,000 deduction.c. a $12,000 deduction.d. a $12, addition.e. none of the above.