For the Year Ended December 31, 2018, Prunus, Inc What Is the Taxable Income of Prunus, Inc

For the year ended December 31, 2018, Prunus, Inc., reported net income before federal income tax expense of $800,000 per the corporation's books.This figure included the following items:? $\begin{array}{llcc} \text { Interest income on tax-exempt municipal securities } &\$30,000 \\ \text {Loss on sale of land acquired in 1985 as an investment } &\$40,000\\ \text { Interest expense on loan to purchase tax-exempt municipal securities } &\$10,000\\\end{array}$
What is the taxable income of Prunus, Inc.for 2018?

A) $800,000
B) $820,000
C) $830,000
D) $870,000
E) None of the above