Alpha Had Taxable Income of $1,500 During 2014

Alpha had taxable income of $1,500 during 2014.Alpha used accelerated depreciation for tax purposes ($2,000) and straight-line depreciation for financial reporting purposes ($800) .On December 30,2014,Alpha collected the January 2015 rent of $600 on a lot it rents on a month-by-month basis to Zenith.Alpha's pretax accounting income for 2014 would be

A) $900.
B) $2,100.
C) $3,300.
D) $3,700.