Louis received a "hot tip" from a friend about Fine Mine Ltd. He borrowed $10,000 from a bank April 1, 2022 and used the funds to purchase 1,000 common shares in the company for $10 each. Louis sold the shares June 30, 2022 for $15 a share and repaid the loan which included $148 of interest. As a result of these transactions Louis's 2022 net income would increase by:

a. $2,352. b. $4,852. c. $2,426. d. $2,500.