M Corporation's Federal Taxable Income for the Current Year Is

M Corporation's federal taxable income for the current year is $200,000.Such amount includes $12,000 of interest on U.S.government obligations and excludes $10,000 of interest on state and local obligations ($8,000 on State A obligations and $2,000 on State B obligations.) .M deducted $15,000 of state income taxes in arriving at federal taxable income.M is taxable only in State A.State A allows a deduction for interest incurred on federal obligations, taxes out-of-state municipal bond interest, and disallows a deduction for state income taxes.What is M's state taxable income?

A) $205,000
B) $213,000
C) $215,000
D) $200,000
E) Some other amount