Dynamic Production Services started the year with total assets of $90,000 and total liabilities of $60,000. The revenues and the expenses for the year amounted to $130,000 and $70,000, respectively, During the year, the company did not issue any common stock, but it distributed dividends of $45,000. Calculate Dynamic's net income for the year. A. $70,000 B. $90,000 C. $130,000 D. $60,000