Janex Inc. has correctly determined net income for tax purposes and taxable income in the current taxation year as follows:

Active business income: $235,500

Dividends received from taxable Canadian corporations: $25,600

Dividends received from foreign corporations (not foreign affiliates): $13,500

Interest from Canadian sources $21,300

Taxable capital gains: $35,750

Allowable capital losses: (12,500)

Net rental loss: (10,200)

Net income for tax purposes: $308,950

Net capital loss carry over:(13,750)

Non-capital loss carry over: (20,400)

Taxable Income: $274,800

Based on this information, which of the following is the correct aggregate investment income for Janex Inc.?

A. $59,700

B. $34,100

C. $44,300

D. $39,300