Roe Corporation owns 100% of Turner Company (a non-includible foreign entity.) Turner distributed $22,000. in dividends during the year to Roe Corporation. Turners net income for the year was $650,000. In preparing the consolidated financial statements, Roe eliminated the intercompany dividend of $22,000. Roes consolidated book income is $2,950,000 ($2,300,000 is from Roe and $650,000 is from Truner). What amount would be reported by Roe in its consolidated Schedule M-3 as net income or loss per income statement of includable corporations? A) $2,300,000 B) $2,322,000 C) $2,950,000 D) $2,972,000