Company A owns 100 percent of the stock of Company D, and the group files a consolidated tax return. In the current year, company A had paid $25,000 in contributions, but the deduction was limited to $15,000 at the standalone level for company A. Company D had $180,000 of income in the current year and no charitable contributions. What is the group's consolidated taxable income? A. $305,000 B. $320,000 C. $165,000 D. $155,000