Dr. Berger reports on the cash basis. The following items pertain to Dr. Bergers medical practice in Year 2:

Cash received from patients in Year 2	$200,000
Cash received in Year 2 from third-party reimbursers
for services provided by Dr. Berger in Year 1	30,000
Salaries paid to employees in Year 2	20,000
Year-end Year 2 bonuses paid to employees in Year 3	1,000
Other expenses paid in Year 2	24,000

What is Dr. Bergers net business income for Year 2 from his medical practice?

A. $186,000

B. $156,000

C. $185,000

D. $155,000