Consider the details in note b on advertising expenses and note g on the design contract. What adjustments need to be made for tax purposes? C) Deduct the profit from the sale of design contracts (as this is a capital gain and is not included in business income), for a total of: ($21,000) C) Deduct 50% of the profit from the sale of design contracts (as this is a capital gain and is not included in business income), for a total of: ($10,500) (D Add back charitable donations (not incurred for the purpose of earning income and there is a Division C deduction available for this) AND deduct the profit from the sale of design contracts (as this is a capital gain and is not included in business income), for a total of: ($19,500) C) Add back charitable donations (not incurred for the purpose of earning income and there is a Division C deduction available for this), for a total of: $1,500