Gamma had pretax accounting income of $1,400 during 2011. Gamma used accelerated depreciation for tax purposes ($1,000) and straight-line depreciation for financial reporting purposes ($200). During 2011, Gamma accrued warranty expenses of $900 and paid cash to honor warranties of $500. Gamma's taxable income for 2011 would be:
A) $200.
B) $1,000.
C) $1,800.
D) $2,600.