Blue Corporation had the following activty for yea ending December 31, 2023: Gross Sales $500,000 COGS (310,000) Interest Income 30,000 Interest Expense (150,000) Depreciation (60,000) Blue Corporation does not qualify for the small business exemption and does not make a real property trade or business election. What is Blue Corporation taxable income? $39,000$91,000$87,000$69,000