An individual has a consulting business called GreatProfits and a part$-$time farming business called GreenVeggies. Both businesses use the accrual basis of accounting $($not the cash basis$).$ They had the following items of income and expenses: GreatProfits had revenues of $$180,000$ in $2023.$ GreatProfits accrued salaries of $$95,000$ as of $31$ December $2023.$ GreatProfits accrued $$10,000$ in employee bonuses as of $31$ December $2023.$ GreatProfits accrued salaries were all paid on $31$ January $2024.$ GreatProfits accrued bonuses were all paid on $30$ September $2024.$ GreatProfits received an invoice for landscaping for $$8,000$ on $15$ November$2023.$ It paid half of it on $15$ December $2023$ and half on $15$ January $2024.$ GreenVeggies had revenues of $$57,000$ and operating expenses of $$96,000.$How much net business income from the two businesses would the individual include in their net income for $2023?59,50065,25053,500$D $63,500$E None of these