Carlos Is the Contoller for Rooney Corporation

Carlos is the contoller for Rooney Corporation. Carlos owns a 20% interest in Rooney. He receives a salary of $60,000 and fringe benefits costing $6,000. Rooney's taxable income before considering the payments to and on behalf of Carlos is $250,000. Rooney distributes a $50,000 dividend to its shareholders. How much income does Carlos have from Rooney?

A) $60,000
B) $70,000
C) $76,000
D) $96,800
E) $102,800