Calculate FinCo's Net Income For Tax Purposes from business income based on the following set of facts: Revenues from sales $300,000 Gain on Sale of Land 40,000 Expenses: Salaries (to non family $190,000 Golf club fees 20,000 Supplies 15,000 Insurance 7,000 Net Income before tax $108,000 Tax Expense $16,000 Net Income $92,000 The land sold during the year had proceeds of $60,000 and a cost of $20,000. Landscaping fees totaling $5,000 were capitalized in the year