If sales are OMR 80,000, cost of sales is OMR 55,000, selling expenses are OMR 20,000 and administration expenses are OMR 16,000, the net result will be:

a) LossOMR11,000.

b) Loss of OMR 21,000

c) Profit of OMR 11,000.

d) Profit of OMR 21,000.