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Aqua Corp. had an operating income of $ 5 0 0 , 0 0 0 and operating expenses of $ 3 5 0 , 0

Aqua Corp. had an operating income of $500,000 and operating expenses of $350,000 in the current year. Aqua had a long-term capital gain of $30,000 and a $50,000 short-term capital loss. What is Aqua's taxable income for the current year?
A. $130,000
B. $147,000
C. $150,000
D. $180,000
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