For the Year Ended December 31,2011,Prunus,Inc

For the year ended December 31,2011,Prunus,Inc. ,reported book net income of $900,000 after federal income tax expense was recorded on the corporation's books.The corporation also has interest income from tax exempt securities,interest expense to carry the investment and a capital loss on the sale of land.To arrive at taxable income,it would be necessary to:

A) Add interest income on tax-exempt municipal securities to the after-tax income
B) Deduct the loss on sale of land as an investment
C) Subtract interest expense on a loan to purchase tax-exempt municipal securities
D) Add the amount of the federal tax expense.
E) All of the above.