A Canadian resident corporation has a portfolio of investments which earned dividends from taxable Canadian public corporations of $24,500 in the current year. The corporation purchased this portfolio of investments using excess cash as well as a loan from the bank. During the current year, the corporation paid $15,000 of interest on the bank loan used to purchase the portfolio of investments. In addition, the corporation purchased a $100,000 par-value bond with a 6% interest rate on September 1 of the current year. What is the correct amount of net property income the corporation should report on its tax return for the current year ended December 31? Choose the correct answer. (Round your answer to the nearest whole dollar.) A. $16,763 OB. $26,500 OC. $10,500 OD. $11,500