Consider the details in note d (interest) and f (home sales). What adjustments need to be made for tax purposes? (D No adjustments to interest are needed. Deduct the home sales as this is a capital gain and is not included in business income, for a total of: ($45,000) C) Add back the penalty interest. No adjustment to homes sales as this is business income. for a total of: $3,200 C) Add back the penalty interest and bank charges. No adjustment to home sales as this is business income, for a total of: $6,900 C) Add back the penalty interest. Deduct the home sales as this is a capital gain and is not included in business income, for a total of: ($41,800)