VB Corporation reported a net loss of $50,000 for accounting purposes. Items included in the loss are golf dues amounting to $3,000, meals and entertainment totalling $10,000, CCA of $10,000, depreciation of $5,000, warranty expenses of $8,000 and warranty expenditures of $6,000. VB's taxable income is: Select one: O a. ($57,000). O b. ($51,000). O c. ($45,000) O d. ($58,000)