DWQ Company has the following in the current year. Capital gains of $5,500 Capital losses of $15,500 Business income of $4,500 Property income of $3,500 Which of the following will be included in Net Income for Tax Purposes for DWQ Company? Choose the correct answer. OA. capital losses of $0 OB. capital losses of $2,750 OC. capital gains of $10,000 OD. capital losses of $5,500