Rohan, Inc., a calendar year closely held corporation, in not a PHC. If the company reports the following items, the accumulated taxable income is: Taxable income $200,000 Long-term capital gain (net of tax) 18,300 Federal income tax on LTCG 11,700 Dividends received deduction 18,000 Accumulated earnings credit 90,000 Federal income taxes 65,150 a. $44,550 b. $62,850 c. $80,850 d. $109,700 e. None of the above