Miller Corporation Has Gross Income of $100,000, Which Includes $60,000

Miller Corporation has gross income of $100,000, which includes $60,000 of dividends from a 10%- owned corporation. In addition, Miller has $80,000 of expenses. Miller's taxable income or loss is

A) $0.
B) ($10,000) .
C) $20,000.
D) $6,000.