Ottawa Corporation has accounting income for the year ended October 31, 2020 of $76.000. Included in this calculation are the following amounts: Meals and entertainment expenses Amortization and depreciation Landscaping costs Dividend from Canadian subsidiary Charitable donations $38,000 69,000 32,000 52,000 2.500 You have correctly determined Capital Cost Allowance (CCA) to be $61,000. What are the correct amounts for first, Net Income for Tax Purposes, and second, Tarzble income A. Net Income for Tax Purposes $73,500; Taxable income-$19.000. B. Net Income for Tax Purposes $105,500; Taxable Income $51,000. e. Net Income for Tax Purposes $21.500: Taxable income $19.000. D. Net Income for Tax Purposes $103.000: Taxable Income $51,000