The deduction of CCA cannot be used to create or increase a business loss. Select one: O True False Selected items from Mini Move Inc.'s December 31 audited financial statements follow. Assume that there are no accounting to income tax reconciliations and that the deferred revenue represents advances received for services to be provided in the immediately following taxation year. The Company claims all available income tax reserves. Income Statement: 2021 Revenue $200,000 $180,000 Income before taxes $30,000 $ 25,000 Net Accounting Income $ 24,000 $ 20,000 Balance Sheet: Accounts Receivable $12,000 $11,000 Accounts Payable $7,000 $4,000 Deferred Revenue $500 $200 What is Mini Move's Net Income? O a. $30,300. O b. $24,300. O c. $31,300. O d. $31,000. 2020