This is a taxation question

Q13

ABC (S) Pte Ltd, incorporated in 2010, is in the business of manufacturing tyres. For the year ended 31 December 2020, the company's net profit of $100,000 included the following, in addition to the profit from sale of tyres: Interest income from OCBC Bank $5,000 Dividend income from DBS Bank $3,000 Rental from investment property $20,000 What is ABC's taxable income for the Year of Assessment 2021?

Group of answer choices

a) $100,000

b) $97,000

c) $92,000

d) None of the above