​ Rose Corporation, a Calendar Year Corporation, Has Alternative Minimum

​ Rose Corporation, a calendar year corporation, has alternative minimum taxable income (before any exemption) of $700,000 for 2016. The company is not a small corporation. If the regular corporate tax is $85,000, Rose's alternative minimum tax for 2016 is:

A) ​$47,000.
B) ​$55,000.
C) ​$107,500.
D) ​$111,000.
E) ​None of the above.