Money Corporation Has the Following Income and Expenses for the Tax

Money Corporation has the following income and expenses for the tax year:
$\begin{array}{|l|l|}\hline \text { Gross profit on sales: } & \$ 200,000 \\\hline \text { Expenses: } & 700,000 \\\hline \text { Dividends received from less- than- } 20 \% \text { - owned domestic } & 20,000\\\text { corporations: }\\\hline\end{array}$ What is Money's net operating loss?

A) $520,000
B) $494,000
C) $220,000
D) $490,000