The federal tax rates for corporate income are 10% and 15% for small and active businesses, respectively. The provincial tax rates (Ontario) for corporate income are 3.5% and 11.5% for small and active businesses, respectively. The income limit for small businesses for tax deduction is $500,000. How much is their income tax? 

a). $72,900 

b). $78,100 

c). $95,300 

d). $143,700