Imvestors Corporation has twenty unrelated individual shareholders who each own 5% of the outstanding stock. For their tax year ended December 31 of this year, Investors' gross income includes: No dividends are paid during the tax year or during the 2-1/2 month throwback period. Deductible administrative expenses total $4,000 for the year. Rental income has been reduced by $1,000 of depreciation and $2,000 of interest expense. What is Investors' personal holding company tax? A) $4,000 B) $4,200 C) $5,000 D) 50