The Income Statement of the ABC Corporation, for the taxable years ended December 31, 2021 and 2022, prepared on a tax basis, presents the following results: ABC Corporation Statement of Income and Expenses (Tax Base) For the years ended December 31, 2021 and 2022 2021 2022 Income $ 900,000 $ 1,500,000 Cost of sale (700,000) (900,000) Gross margin. 200,000 600,000 Salaries. (130,000) (250,000) Other operational expenses (170,000) (300,000) Net Income (Loss) ($ 100,000 $ 50,000 

What amount, if any, can the corporation claim as a deduction for net loss from operations in 2022? a.($ 100,000) b.($ 50,000) c.$ 0 d.($ 45,000)