Assume Year 4 is 2022. For its taxable Year 4, Rogers Corp. had net income per books of $80,000, which included municipal bond interest of $5,000, dividend income of $10,000, a deduction for a net capital loss of $6,000, a deduction for business meals of $4,000, and a deduction for federal income taxes of $18,000. What is the amount of income that would be shown on the last line of Schedule M1 (Reconciliation of Income [Loss] Per Books with Income [Loss] Per Return) of Rogers Corp.'s corporate income tax return for Year 4? Group of answer choices $ 90,000 $ 101,000 $99,000 $ 93,000