VIII. What is the financial incentive, if any, granted by law to SPQ Garments whose cutters and sewers in its garments-for-export operations are 80% staffed by deaf-mute workers? (1%)
(A) Additional deduction from its gross income equivalent to 25% of amount paid as salaries to persons with disability.
(B) Additional deduction from its gross income equivalent to 50% of the direct costs of the construction of facilities for the use of persons with disability.
(C) Additional deduction from its net taxable income equivalent to 5% of its total payroll.
(D) Exemption from real property tax for one (1) year of the property where facilities for persons with disability have been constructed.
(E) The annual deduction under (A), plus a one-time deduction under (B).