TYU Corp. reported accounting net income before tax of $20,000 in its current taxation year. In determining accounting income, it deducted pension expense of $10,000 and bad debt expense on specifically identified customer accounts of $4,000. Actual pension contributions made in cash were $9,000. Which of the following represents net income for tax purposes for TYU? Question 16 options: a) $21,000 b) $25,000 c) $20,000 d) $19,000