Show me the steps to solve section C form $1120$ with the following information:

$2.$ Tax exempt interest of $$6,000$ is earned from Arizona state bonds.

$3.$ Capital stock transactions:

a$.4,000$ shares of Tech Inc. stock purchased February $1$ for $$100,000,$ sold April $1$ for $$113,000$

b$.2,000$ shares of WiresNThings stock purchased June $1$ for $$50,000,$ sold September $1$ for $$55,000$

c$.3,000$ shares of stock purchased April $1$ for $$140,000,$ sold September $1$ for $$100,000$