For note b (nanny expenses) and note d (structural renovations), the following expenses should be adjusted: C) The nanny expenses should be added back as they were not incurred for the purposes of earning income (in the business). The structural renovation would be considered capital and would be denied, therefore 50% is added back. The adjustments total: $20,500 C) The nanny expenses should be added back as they were not incurred for the purposes of earning income (in the business). The structural renovation would be considered capital and would be denied, therefore added back. The adjustments total: $29,999 C) The nanny expenses - no adjustment as they were incurred for the purpose of earning income (in the business). The structural renovation would be considered capital and would be denied, therefore added back. The adjustments total: $18,999 C) The nanny expenses - no adjustment as they were incurred for the purpose of earning income (in the business). The structural renovation would be considered capital and would be denied, therefore 50% is added back. The adjustments total: $9,500