what is beta rsquo s taxable income for the year 634530

Beta, a C corporation, reported the following items of income and expenses for the year:

Gross income from operation	$600,000
Dividend income from a 30% owned domestic corporation	$100,000
Operating expenses	$400,000

What is Beta’s taxable income for the year?

1. $200,000
2. $220,000
3. $230,000
4. $300,000