Arushi,

Both Becker and Wiley are correct.  The questions appear the same, but are actually slightly different.

The difference in the answer from the two sources has to do with the words "from operations."  Your FAR book's coverage of the Income Statement may help.

The 50,000 gain realized from the distribution of assets is non-operating income.

Becker specifically states that the 60,000 income is "from operations," so the non-operating income of 50,000 from the distribution would have to be added to determine total earnings. Therefore, total earnings for the period is 110,000, and the taxable dividend is 200,000.

Wiley's version of the same question omits the words "from operations" in describing the 60,000.  Wiley's question specifically states that 60,000 is the total earnings, and makes the assumption that 60,000 includes both operating and non-operating income.  Without the "from operations" qualifier on the 60,000, the taxable dividend is 185,000.