based upon the facts listed below what is this c corporations taxable income?

gross revenue B4 operating expenses $1,600,000

municipal bond interest (not private). 100,000

capital gains. 200,000

operating expenses. 600,000

deprecation expense. 200,000

capital losses 220,000

dividends paid to shareholders 500,000

a. 800,000

b. 780,000

c. 280,000

d. 380,000