Josie, Inc was operated as a C Corporation for the past 6 years. It has C Corporation earnings and profits of $300,000. During 2017 Josie Corp has $ 1,000,000 of sales revenues , $300,000 of cost of goods sold , and $100,000 of other expenses . In addition , Josie , Inc receives $ 400,000 of interest income. What excess net passive income tax does Josie , Inc pay in 2017?

A. $17,500

B. $0

C. $140,000

D. $35.000