Winter Corporation's Taxable Income Is $500,000 What Is Winter's Financial Accounting Income?
A)$511,000
B)$513,000
C)$518,000
D)$520,000

Winter Corporation's taxable income is $500,000.In addition,Winter has the following items: $$\begin{array} { | l | r | } \hline \text { Depreciation for tax purposes } & \$ 60,000 \\\hline \text { Depreciation for financial accounting } & \\ \text { purposes } & 40,000 \\\hline \text { Net capital loss } & ( 2,000 ) \\\hline \text { Interest on loan to acquire tax-exempt } & \\ \text { securities } &7,000 \\\hline\end{array}$$ What is Winter's financial accounting income?

A) $511,000
B) $513,000
C) $518,000
D) $520,000