For the Current Year, the Beech Corporation Has Net Income $$\begin{array} { l l } \text { Net capital losses } & \$ 15,000 \\\text { Federal income tax expense } & \$ 25,000\end{array}$$

For the current year, the Beech Corporation has net income on its books of $60,000, including the following items: $$\begin{array} { l l } \text { Net capital losses } & \$ 15,000 \\\text { Federal income tax expense } & \$ 25,000\end{array}$$ Federal tax depreciation exceeds the depreciation deducted on the books by $5,000. What is the corporation's taxable income?

A) $66,000
B) $90,000
C) $95,000
D) $103,000
E) None of these