Dale Corporation's book income before federal income taxes was $520,000 for the current year ended December31. Dale was organized 3years earlier. Organization costs of $330,000 are being written off over a 10-year period for financial statement purposes. For tax purposes, these costs are being written off over the minimum allowable period. For the current year ended December31, taxable income is

• A.
• $520,000
• B.
• $531,000
• C.
• $498,000
• D.
• $553,000