Josie Inc was a C Corporation from January 1, 2016 through Deceber 31, 2019. At December 31,2019 it had earnings & profits of $100,000. Josie Inc made an S Corporation election on January 1, 2020. During 2020, Josie Inc sold inventory to customers for $ 2,000,000 and had interest income of $1,000,000. Josie Inc incurred $100,000 of expenses related to earning the interest income and $800,000 of expenses related to its sale of inventory. What amount of excess net passive income tax does Josie Inc pay in 2020? O A. $21,000 O B. $189,000 O C. $47,250 OD. $52,500