Silvio runs a small proprietorship. Sales were $50,000 in 2021. Silvio recorded the following accounting expenses: $20,000 cost of goods sold, $10,000 amortization expense, $5,000 bad debt expense, and $10,000 for assistant wages. Silvio's tax records show a CCA balance for the year of $9,500 which is not recorded on the financial statements. Silvio is also employed and earned $45,000 in 2021. Which of the following is true? O a. Silvio's business NITP is $0. O b. Silvio's business NITP is $40,500. c. Silvio's business NITP is $50,500. O d. Silvio's business NITP is $5,500