Grant Corporation bertan business in 2016 and has never sold a 51231 asset in 2020. Grant sold the following business assets, which it owned for several years Machinery (Cost $30,000: Accumulated Depreciation $8.000; Amount Realized $35.0001, Computers (Cost $11.000 Accumulated Depreciation $5.000 Amount Realized $2.000) and Buildine (Cost 590.000: Accumulated Depreciation $20.000: Amount Realized 3611.000). Assuming Grant's marginal tax rates 21, what effect do the gains and losses have on Grant's end of year tax liability! O a. 58,000 ordinary income: 51,680 tax liability Ob.$8,000 ordinary income: 51,000 51231 loss: $1,470 tax liability O c. 511,000 51231 gain: 52.310 tax liability d. 57.000 ordinary income: 51.470 tax liability