9. West, Inc. owns 20% of the stock of North Corp., a taxable domestic corporation. West had 2021 taxable income before dividends of $50,000 and received dividends from North of $20,000. West's taxable income is: A) $ 54,000 B) $ 56,000 C) $ 57,000 D) $ 60,000 E) $ 70,000