When using the income approach to measure GDP at market prices, in addition to summing all factor incomes it is necessary to ________.

A. Subtract depreciation because profit is not reported as net profit

B. Add depreciation because capital depreciates when goods are manufactured

C. Add indirect taxes less subsidies to convert aggregate income from factor cost to market prices

D. Add a statistical discrepancy which is the sum of depreciation and indirect taxes less subsidies