Brace, Inc., a regular corporation, owns 90% of West common stock. This year, Brace generated $60,000 taxable income before the dividend received deduction, including $10,000 dividend income from West. Brace's taxable income after special deductions is:

options:

A)

$53,000

B)

$58,000

C)

$52,000

D)

$50,000