ParentCo and SubCo recorded the following items of income and deduction for the current tax year.

	ParentCo's Taxable / SubCo's
Item	Taxable Income	Income
Income (loss) from operations	$100,000	$20,000
1231 loss	(8,000)
Capital gain (loss)	(10,000)	14,000
Charitable contribution	20,000 /1000

Compute ParentCo and SubCos 2022 taxable income or loss computed on a separate basis

ParentCo SubCo a. $80,000 $33,000 b. $82,800 $30,600 c. $82,800 $33,000 d. $78,300 $30,600 e , $81,000 $33.000