During 2009, an S Corporation Incurs the Following Transactions The Corporation's Passive Investment Income for 2009 Is:
A)$28,000

During 2009, an S corporation incurs the following transactions. $\begin{array}{ll}\text { Net income from operations } & \$ 50,000 \\\text { Interest income from savings account } & 28,000 \\\text { Long-term capital gain from sale of securities } & 74,000 \\\text { Short-term capital loss from sale of securities } & 64,000\end{array}$ The corporation's passive investment income for 2009 is:

A) $28,000.
B) $38,000.
C) $102,000.
D) $152,000.
E) None of the above.