Tachibana Corporation Has Income Per Books Before Tax of $286,000

Tachibana Corporation has income per books before tax of $286,000. In computing income per books, Tachibana deducted $20,000 for meals and entertainment expenses, $3,000 for premiums on officers' life insurance policies (the corporation is the beneficiary for these policies) , and $100 for fines. What is Tachibana Corporation's taxable income?

A) $286,100
B) $289,000
C) $289,100
D) $299,100
E) $303,100