The Cupcakery is a chain of bakeries. Assume that the net profit(loss) for the cakery in 2020 before depreciation is 300,000 of net profit, In addition, assume the only tangible property the company owns is a large amount of equipment purchased on May 5, 2018 for 600,000. Assume the bonus depreciation % allowed in 2018 for this property was 50%. What is the net profit (loss) for 2020 after including the total depreciation deduction for year 2020?

a. 195060 net profit

b.247530 net profit

c. 184800 net profit

d. 242400 net profit

e. none of the above