Hamlet Ltd. adheres to ASPE. On Hamlet Ltd's statement of cash flows (indirect method) for calendar 2017, cash flows from operating activities were reported at Dollar 154,000. The statement included the following items: depreciation on plant assets of Dollar 60,000; impairment of goodwill of Dollar 10,000; and cash dividends paid of Dollar 72,000. Based only on the information given above, Hamlet s net income for 2017 was A) Dollar 12,000. B) Dollar 154,000. C) Dollar 84,000. D) Dollar 214,000