During the 2020 taxation year, a corporation sells a depreciable asset with a capital cost of $130,000 for $140,000. The accounting records included a gain of $28,000, It was the last asset in Class 8 and, prior to the disposition, the UCC balance for Class 8 was $96,000. What is the amount of the adjustments that will be required in the conversion of the corporation's accounting Net Income to Net Income For Tax Purposes? a. A deduction of $28,000, an addition of $5,000, and an addition of $34,000. b. An addition of $44,000. c. A deduction of $28,000 and an addition of 5,000. d. An addition of $5,000 and an addition of $34,000.