Desert Corporation is an S corporation with two equal shareholders, Amanda Miller and Rob Mobley. This year, Desert recorded the following items of income and expense: Sales revenue Interest income Long-term capital gain Cost of goods sold Salary and wages Other operating expenses $ 500,000 6,000 10,000 (250,000) (75,000) (55,000) Desert distributed $25,000 to each of its shareholders during the year. If Amanda has no other sources of income, what is her gross income for the year? Select one: a. $63,000 b. $60,000 c. $68.000 O d. $97,500