Dough Company sold an asset on the first day of the tax year for $100,000. Doughs tax basis for the asset was $40,000. Because of differences in cost recovery schedules, the state regular-tax basis in the asset was $60,000. What adjustment, if any, should be made to Federal taxable income in determining the correct state taxable income for the typical state? a. $0. b. $20,000. c. $45,000. d. ($20,000)