Rohan, Inc A)$44,550
B)$62,850

Rohan, Inc., a calendar year closely held corporation, is not a PHC. If the company reports the following items, the accumulated taxable income is: $$\begin{array} { l r } \text { Taxable income } & \$ 200,000 \\\text { Long-term capital gain (net of tax) } & 18,300 \\\text { Federal income tax on LTCG } & 11,700 \\\text { Dividends received deduction } & 18,000 \\\text { Accumulated earnings credit } & 90,000 \\\text { Federal income taxes } & 65,150\end{array}$$

A) $44,550.
B) $62,850.
C) $80,850.
D) $109,700.
E) None of the above.