K Jean's Fitness Club provides monthly memberships as well as personal training sessions. The personal trainers eam 50% of the revenue for all personal training sessions. The Fitness Club also selts nutrition products. Jean's general ledger accounts indicate the following for the year. The front desk staff wages expense remains the same throughout the year. Account Membership revenue Personal training revenue Product sales Cost of product sold Front desk staff wages expense Amount $143,000 $76,000 Account Amount Personal trainer wages expense ? Space rental expense $11,000 $68,000 Straight line depreciation expense $6,000 $35,000 Rental insurance expense $3,000 $13,000 If a contribution margin income statement is prepared for the year, what is operating income? OA $214,000 OB. $393,000 OC. $181,000 OD. $287,000