Kravitz Corporation Had Income Before Taxes of $900,000 and a Tax

Kravitz Corporation had income before taxes of $900,000 and a tax rate of 25%. Included in the income are $70,000 in municipal bond interest and $10,000 in fines and penalties. There are no other book-tax differences. Refer to Kravitz Corporation. What is the net amount of Kravitz's book-tax difference?

A) Book income that is $60,000 greater than taxable income
B) Book income that is $70,000 greater than taxable income
C) Taxable income that is $10,000 greater than book income
D) Taxable income that is $60,000 greater than book income