Alya has a mining operation. In 2022, she mined 155 coins with a fair market value (FMV) of $240 per coin at the time she received them. She earned 11.25 coins for transaction verifications at the same time (and value). She had no other income from the mining. She sold 120 of the coins for $275 apiece a month later. Her deductible expenses for the mining operation were $14,500. Finally, she earned 10 coins for interest with a FMV of $2,200 total. How much net income does Alya show on her Schedule C?

$18,500

$25,400

$37,200

$39,900