12. ] Rich is a cash-basis, self-employed air-conditioning repair technician with current-year gross business receipts of $20,000. Rich's cash disbursements were as follows: Air-conditioning parts Yellow Pages listing Estimated federal income taxes on self- employment income Business long-distance telephone calls Charitable contributions $2,500 2,000 1,000 400 200 I deducted on Form 1040, Schedule A] What amount should Rich report as net earnings from seif employment? A. $15,100 _K.thy zePP(, $14,900 C. $14,100 D. $13,945