Genius incorporated became so successful and profitable that on the advice of their accounting firm they decided to use a holding company when branching off certain services. The active business income for each company in the Holding Company's first full fiscal year was $400,000 for Genius Incorporated • $200,000 for the holding company How much of the Active Business Income is eligible for the preferential tax rates of the small business amount? a 50 b. $600,000 c$500,000 d. $400,000