R, a C Corporation, Has the Following Information Assume R Did Not Have Dividend Income, NOL, or Capital

Multiple Choice

R, a C corporation, has the following information: $\begin{array}{lrr}&2012&2013\\\text { Taxable income before charitable deductions } & \$ 30,000 & \$ 10,000 \\\text { Charitable contributions } & 0 & 3,000\end{array}$ Assume R did not have dividend income, NOL, or capital loss carrybacks in either year.R's taxable incomes for 2012 and for 2013, respectively, are

A) $30,000; $9,000
B) $29,000; $8,000
C) $28,000; $7,000
D) $27,000; $7,000