Beagle Co Owned 80% of Maroon Corp

Beagle Co. owned 80% of Maroon Corp. Maroon owned 90% of Eckston Inc. Operating income totals for 2011 are shown below; these figures contained no investment income. Amortization expense was not required by any of these acquisitions. Included in Eckston's operating income was a $56,000 unrealized gain on intra-entity transfers to Maroon. The accrual-based income of Beagle Co. is calculated to be

A) $706,670.
B) $755,980.
C) $805,280.
D) $838,150.
E) $815,770.