Bey Hall, Inc., a C corporation, will show the following for 2019:

Operating Income $1,000,000

Interest Income 10,000

Dividend Income from a 50% owned subsidiary 10,000

Dividends paid to Bey Hall, Inc. shareholders 150,000

Charitable Contribution to Monmouth University 13,500

How much will Bey Hall,Incs Federal Income Tax be?

A. $179,550

B. $178,500

C. $210,000

D. $232,365

E. None of the above