During the 2020 taxation year, a corporation sells a depreciable asset with a capital cost of $130,000 for $140,000. The asset had a net book value in the accounting records of $112,000. It was not the last asset in Class 8 and, prior to the disposition, the Undepreciated Capital Cost (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 and an addition of $5,000. B. An addition of $44.000. C. A deduction of $28,000, an addition of $5,000, and an addition of $34,000 D. An addition of $5,000 and an addition of S34.000. Ga nci otd