Cooper has the following income and expenses for the year: Income Salary $50,000 Interest income $ 350 Canadian Eligible Dividend income $ 500 Capital Gains $ 1,700 Expenses RRSP contribution $ 2,500 Childcare expenses $ 5,000 What is Coopers Total income for tax purposes? Use a dividend gross-up of 38% A. $50,050 B. $45,050 C. $44,875 D. $44,390