For the current year, Martin Corporation has taxable income before DRD of $200,000. Included in that amount is a $30,000 dividend from a domestic corporation owned 10% by Martin and a $10,000 dividend from a domestic corporation owned 60% by Martin. What is the taxable income of Martin Corporation? Select one: a. $180,000 b. $175,500 c. $179,000 d. $178,500 e. $169,500