Dynamic Production Services started the year with total assets of $ 130 comma 000$130,000 and total liabilities of $ 40 comma 000$40,000. The revenues and the expenses for the year amounted to $ 150 comma 000$150,000 and $ 70 comma 000$70,000, respectively. During the year, the company did not issue any common stock, but it distributed dividends of $ 45 comma 000$45,000. Calculate Dynamic's net income for the year. A. $ 130 comma 000$130,000 B. $ 70 comma 000$70,000 C. $ 80 comma 000$80,000 D. $ 150 comma 000$150,000