The Willow Corporation Reported $400,000 of Taxable Income

The Willow Corporation reported $400,000 of taxable income.In making a conversion to book income,the accountant had to adjust for the following: a $25,000 Section 179 deduction,but book depreciation would have been $5,000;a fine of $12,500 for overweight trucks;and a net capital loss of $10,000.What is Willow Corporation's book income?

A) $422,500
B) $412,500
C) $402,500
D) $397,500
E) None of the above