Dynamic Production Services started the year with total assets of

$ 100 comma 000

and total liabilities of

$ 65 comma 000

.

The revenues and the expenses for the year amounted to

$ 130 comma 000

and

$ 70 comma 000

,

respectively. During the year, the company did not issue any common stock, but it distributed dividends of

$ 70 comma 000

.

Calculate Dynamic's net income for the year.

A.

$ 70 comma 000

B.

$ 130 comma 000

C.

$ 60 comma 000

D.