The following four items may involve a reconciliation adjustment of a corporation's accounting income to net income for ITA purposes.

A. Discount amortization on the company's bonds payable was $5,600 for the current year.

B. The company incurred landscaping costs of $16,000 during the current year. For accounting purposes, these costs are being amortized at the rate of $1,600 per year.

C. The company sold a depreciable property for $145,000. The ACB of the property was $120,000 and the carrying value for accounting purposes was $85,000. It was not the last property in its CCA class and the UCC of this class was $105,000 before the disposition. There were no other additions or dispositions made during the year.

D. For accounting purposes, the company deducted $4,500 of interest charged on late income tax instalments. Required: Describe the required adjustments using appropriate references to the Income Tax Act, their amounts and whether they should be added or subtracted in the reconciliation process.