Foster Corporation Has Gross Income for Regular Tax Purposes of $100,000

Foster Corporation has gross income for regular tax purposes of $100,000, which includes a net Sec. 1231 gain of $10,000 and a net capital gain of $10,000. Ordinary gross income for personal holding company purposes is

A) $70,000.
B) $80,000.
C) $90,000.
D) $100,000.