Frieda is an accrual-basis taxpayer who owns a furniture store. The furniture stpre had the following sales of inventory:

Year	Installment sales	Profit	Collections in 2011
2009	$ 60,000	$30,000	$20,000
2010	100,000	50,000	30,000
2011	250,000	125,000	40,000

For tax purposes, Frieda should report gross profit for 2011 of___________?

a. $40,000

b. $65,000

c. $90,000

d. $125,000