Question: Please state answer clearly. What's missing from this comprehensive formula of bank profitability?: Pre-tax earnings = (interest income - expense) + (non-interest income - expense)

Please state answer clearly.
What's missing from this comprehensive formula of bank profitability?:
Pre-tax earnings = (interest income - expense) + (non-interest income - expense) - ??
Answer choices:
A. Liquid Assets
B. Provision for loan losses
C. Derivatives exposure
D. Reserve requirement

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