At December 31, 2014, McGlaggen Corporation reported net income of $250,000. The following items may have been recorded incorrectly. McGlaggen uses the periodic method. A. Goods purchased costing $10,000 were shipped f.o.b. destination by a supplier on December 26. McGlaggen received and recorded the invoice on December 31, but the goods were not included in McGlaggen's physical count of inventory because they were not received until January 2. B. Goods purchase costing $18,000 were shipped f.o.b. shipping point by a supplier on December 29. The goods were received on December 31 and included in the inventory count. McGlaggen received and recorded the invoice on January 15. C. Goods purchased costing $11,000 were shipped f.o.b. shipping point by a supplier on December 28. McGlaggen received and recorded the invoice on December 29, but the goods were not included in McGlaggen's physical count of inventory because they were not received until January 4. D. Goods held on consignment from Brown Company were included in McGlaggen's physical count of inventory at $13,000. Compute the adjusted net income as a result of the corrections