72 . The following information is available for Ryan Corporation : Assets at cost - $260,000 8 year life straight - line depreciation , no salvage value , purchased 2 years ago ) ; Accumulated depreciation - $65 000 Accumulated CCA - $105 300 CCA rate - 30% meals and entertainment recorded in the books - $12 000 golf due 3 2 paid and expensed on the books - 85 000 ; pre-tax accounting income - $40,000 No CCA was taken during the current year . Based on this information and a tax rate of 459 6 . what is taxable income A. 851 000 B. 841000 C. $46000 $34.000 $35000