Mrs Fuente, Who Has a 37% Marginal Tax Rate on Ordinary

Mrs Fuente, who has a 37% marginal tax rate on ordinary income, is the sole shareholder and CEO of Furey Inc. She also holds a $1 million interest-bearing note issued by Furey. The corporation's current-year financial records show the following:
Sales revenue $ 1,879,000
Mrs Fuente's salary (160,000 )
Other operating expenses (414,000 )
Interest paid on Mrs Fuente's note (60,000 )
Dividend distributed to Mrs Fuente (100,000 )
Compute Mrs Fuente's tax on her income from Furey. (Ignore payroll taxes in your calculations.)

A) $64,000
B) $91,200
C) $101,400
D) $118,400