schatz corporation generated $8,083,000$ ordinary business income and recognized a $73,900$ net capital gain on the sale of the assets. which of the following statements is true?

Schatz must pay tax at the regular corporate rare on $8,156,900$ taxable income.

Schatz must pay tax at the regular corporate rate on $8,083,000$ taxable income. The $73,900$ capital gain is elibible for a preferential rate.

Schatz's net capital gain results in a permanent book$/$tax difference

none of these choices are true