Copp,Inc,A Domestic Corporation,owns 40% of a CFC That Has $50

Copp,Inc.,a domestic corporation,owns 40% of a CFC that has $50 million of earnings and profits for the current year.Included in that amount is $20 million of Subpart F income.The CFC has been a CFC for the entire year and makes no distributions in the current year.Copp must include in gross income (before any § 78 gross-up) :

A) $0.
B) $8 million.
C) $20 million.
D) $50 million.
E) None of the above.