During the year, Ben earned employment income of $160,000. His employer withheld maximum in CPP and in El premiums. Ben received $13,800 in interest on Snap Inc. bond (property income). As in prior years, he donated $1,000 to a Canadian charity. He has $20,000 non-capital loss carried over from the prior year. Determine Ben's minimum taxable income for the current year. A. $152,800 B. $153,800 C. $173,800 D. $150,192