Sunset Corporation (A C Corporation) Had Operating Income of $200,000

Multiple Choice

Sunset Corporation (a C corporation) had operating income of $200,000 and operating expenses of $175,000. In addition, Sunset had a $30,000 long-term capital gain, a $52,000 short-term capital loss, and $5,000 tax-exempt interest income. What is Sunset Corporation's taxable income for the year?

A) $0
B) $3,000
C) $22,000
D) $30,000
E) None of these.