Eleff Companys Total Assets on January 1, 2013 were $290,000, and on December 31, 2013, were $334,000. Its total liabilities on January 1, 2013 were $105,000, and on December 31, 2013, were $128,000. During the year 2013, sales revenues were $83,000, and cash dividends paid were $10,000, and additional capital investments were $12,000. What were the total expenses for 2013?

A. $76,000 B. $64,000 C. $74,000 D. $52,000