For the current year, Aco Ltd. reported accounting income of $325,000net of tax expense of $26,000. Aco's capital cost allowance (CCA) claim for the year is equal to amortization expense reported in the income statement. Aco received dividends from a non-connected Canadian corporation of $32,000. It also reported an accounting gain of $65,000 on the sale of marketable securities, which resulted in a capital gain of $50,000. What is Aco's net income for tax purposes for the year?
 
a) $343,000

b) $336,000

c) $285,000

d) $311,000