California Melons Ltd provided you with the following listing of year end adjusted balances: Sales Revenue $230,000 Income Tax Expense $22,000 Rent Expense $100,000 Insurance Expense $71,000 Cost of Goods Sold $100,000 Interest Income $21,000 Gain on Disposal of Land $73,000 Interest Expense $31,000 Given the above information, operating income (loss) is equal to: O a. ($23,000) O b. ($166,000) O c. $22,000 O d. ($41,000)