Judy has established a successful soup and bagel fast food restaurant, Soup for the Soul. At the beginning of the year, she had a balance of $13,000 in her cumulative eligible capital account. Over the years, she has deducted total EC amounts of $4,600 from her business income. Judy then sold an unlimited franchise of Soup for the Soul for $60,000 and incurred expenses of $3,000 in completing the sale. What will be the increase in Judy's taxable income as a result of the sale? O a) $4,600 Ob) $16,767 Oc) $19,833 O d) $21,367