8. Sawyer Company's comparative Balance Sheet at December 31, 2020 reports the following (in millions): 2020 2019 Total Assets Total 60 45 Liabilities 25 20 During 2020, Sawyer Company paid dividends in the amount of $7 million and issued $15 million of common stock. Calculate the amount of net income (loss) that Sawyer Company should report in its 2020 income statement? A) $13 million net loss B) $17 million net income C) $2 million net loss D) $2 million net income E) There is not enough information to answer the question.