Hamlin, Inc., an S corporation, holds a $$1$ million balance in accumulated E&P$.$ It reports sales revenues of $$336,000,$ taxable interest of $$300,000,$ operating expenses of $$196,000,$ and deductions attributable to the interest income of $$114,400.$ What is Hamlin's passive income penalty tax payable, if any?

Question options:

A$.)$ $$68,376$

B$.)$ $$87,232$

C$.)$ $$18,319$

D$.)$ $$300,000$

E$.)$ $$21,808$