ABC Pty Ltd Is a Resident Private Company with a Taxable

ABC Pty Ltd is a resident private company with a taxable income of $2,000,000 in the 2019-20 tax year before the following information is processed
The Australian Taxation Office (ATO) considered that the company paid an excessive salary to an employee who is also a shareholder in the company. ABC Pty Ltd had paid the employee a salary of $300,000 which the tax office considered was excessive and it should have been $200,000.
What effect does this decision have on the taxable income of ABC and the employee/shareholder's assessable income?

A) The company's taxable income will be $1,900,000 and the employee's assessable income will be $200,000
B) The company's taxable income will be $2,000,000 and the employee's assessable income will be $300,000
C) The company's taxable income will be $2,100,000 and the employee's assessable income will be $200,000
D) The company's taxable income will be $2,100,000 and the employee's assessable income will be $300,000