$x$ co$.$ has $$26,000$ in dividends, $$60,000$ in rental income, and a $$10,000$ long term capital gain during the tax year. It paid its shareholders $$17,500$ in dividends during the tax year. Deductions for depreciation, interest, and taxes allocable to rents total $$6,000.C0.$ made capital improvements to the rental property totaling $$20,000.$

X Co$.\text{'}$s personal holding company income is

a$.$ None of these.

b$.$ $$36,000$

c$.$ $$80,000$

$A{B}^5$

d$.$ $$26,000$