An S corporation has income of $72,000 after the following deductions:

IRC Section 179 election to expense depreciable property $15,000

Charitablecontributions 11,000

Salary to owner who worked as CEO ofcorporation 84,000

What is the amount of nonseparately-stated income shown on the S corporation's income tax return?

a.

$83,000

b.

$98,000

c.

$156,000

d.

$87,000