In 2020, Sunny BMW, an automobile dealership, spent $20,000 on
new tools for its repair shop, $10,000 on new computers for its
sales division, and $100,000 on government bonds. Unsold cars and
trucks were sold for a total of $500,000. What is Sunny BMW's total
deductible business expense for 2020?
a) $130,000
b) $130,000 plus the cost of the unsold cars and trucks
c) $120,000
d) $630,000