Harvest Corporation is subject to tax only in State A. Harvest generated the following income and deductions.

Federal taxable income $300,000

State A income tax expense deducted on Federal return 30,000

Depreciation allowed for Federal tax purposes 150,000

Depreciation allowed for state tax purposes 115,000

Federal taxable income is the starting point in computing State A taxable income and state income taxes are not deductible for state tax purposes. Harvest's State A taxable income is:

a. $365,000.

b. $400,000.

c. $440,000.

d. $475,000.