Any gain on the sale of non-current assets should be _________ from the net profit and the loss must be _________to the net profit in determining fund from operation

Any gain on the sale of non-current assets should be _________ from th

1.	Any gain on the sale of non-current assets should be _________ from the net profit and the loss must be _________to the net profit in determining fund from operation
A.	Added, Reduced ;
B.	Added, Added ;
C.	Deducted, Added ;
D.	Deducted, Deducted
Answer» D. Deducted, Deducted