Whyley Corporation, a C Corporation, Has Gross Profits on Sales

Whyley Corporation, a C corporation, has gross profits on sales of $50,000 and deductible expenses of $60,000. In addition, Whyley has a net capital gain of $30,000. Whyley's taxable income is:

A) 0
B) $10,000
C) $20,000
D) $30,000
E) $80,000