Question $3(2$ points$)$

Brace, Inc. owns $90\%$ of West common stock. This year, Brace generated $$50,000$ operating income plus $$10,000$ of dividend income from West, for a total taxable income, before their dividend received deduction, of $$60,000.$ Brace's taxable income is:

A$)$ $$52,000$

B$)$ $$58,000$

C$)$ $$50,000$

D$)$ $$53,000$