Andy's Dry Cleaners maintains its records on the cash basis. During 2020, Andy's collected 72,000 from customers and paid 21,000 in expenses. Depreciation expenses of 5,000 would have been recorded on the accrual basis. Over the course of the year, accounts receivable increased 4,000, prepaid expenses decreased 2,000 and accrued liabilities decreased 1,000. Andy's accrual basis net income would be?

A: 54,000

B: 49,000

C: 42,000

D: 38,000