Jay Jay Macowitz Company had the following financial income statement for 2020. Given this information, how much is the company's net income for the year if its tax rate is 21%? Sales Cost of goods sold Gross profit Rent $84,000 ($52,000) $32,000 ($8,000) ($1,000) ($12,000) ($2,000) ($3,000) Utilities Salaries Penalties Business meals with clients Federal income tax Net income ? ? $6,000 $1,995 $3,795 $4,005 None of the above