Zeta Corporation reports taxable income of $500,000 on its tax return. Given the following information from the corporation's records, determine Zeta's net income per its financial accounting records.

Deduction for federal income taxes per books $140,000

Depreciation claimed on the tax return 135,000

Depreciation reported on the financial accounting books 75,000

Life insurance premiums paid on the policy to insure a corporate officer 30,000

a. $390,000

b. $560,000

c. $450,000

d. $400,000