Two Unrelated, Calendar Year C Corporations Have the Following Taxable

Two unrelated, calendar year C corporations have the following taxable income for the current year: ​
Magenta Corporation is a qualified personal service corporation. Based on these facts, their corporate tax liability is:

A) $24,500 for Olive and $18,850 for Magenta.
B) $24,500 for Olive and $31,500 for Magenta.
C) $12,500 for Olive and $18,850 for Magenta.
D) $12,500 for Olive and $31,500 for Magenta.
E) None of the above.