ParentCo and SubCo Had the Following Items of Income and Deduction

ParentCo and SubCo had the following items of income and deduction for the current year. Compute ParentCo and SubCo's taxable income or loss computed on a separate basis.
ParentCo SubCo

A) $81,000 $21,000
B) $81,000 $22,000
C) $70,000 $22,000
D) $70,000 $21,000