Gander Limited is a CCPC$.$ In the current taxation year, the company has taxable income calculated as follows:

View the taxable income calcuation.

The company earned foreign non$-$busines income of $$25,000,$ from which tax of $$2,500$ was withheld as foreign income tax. What is the Adjusted Division B Income for Gander Limited for the current taxation year?

A$.$ $$171,000$

B$.$ $$191,000$

C$.$ $$166,000$

D$.$ $$211,000$

Taxable Income Calculation

$\backslash$table$[[$Net Income,$$546,000$