Robin Corporation Has Ordinary Income from Operations of $30,000,net Long-Term

Robin Corporation has ordinary income from operations of $30,000,net long-term capital gain of $10,000,and net short-term capital loss of $15,000.What is the taxable income for 2011?

A) $25,000.
B) $27,000.
C) $28,500.
D) $30,000.
E) None of the above.