Gayle has been marketing socks that look like different breeds of dogs through a website she created as well as through a storefront at

Amazon.com. Customers can choose from socks depicting about $35$ different dog breeds. Thanks to social media promotion, Gayle's small business did well in its first year, selling $4,600$ units, yielding sales of $$69,000.$ Gayle paid a Chinese firm $$27,600$ to manufacture and ship the $4,600$ pairs of socks she sold during the year. She also paid out $$27,600$ in various selling fees to Amazon, shipping fees for the items she shipped through her own website, and miscellaneous expenses. Now she needs to hire an accountant to prepare her taxes. What is Gayle's new business's net income before taxes for her dog$-$breed socks?

a$.$ $$69,000$

b$.$ $$41,400$

C$.$ $$27,600$

d$.$ $$13,800$

e$.$ $$800$