For the Current Tax Year,Cuddle Corporation's $500,000 of Taxable Income

For the current tax year,Cuddle Corporation's $500,000 of taxable income is all considered to be personal holding company income.The corporation did not pay dividends.Which of the following statements is true?

A) The corporation will owe a personal holding company tax of $170,000.
B) The corporation will owe a regular tax of $100,000.
C) The corporation's total tax liability will be $340,000.
D) The corporation's total tax liability will be $270,000.