Mega Magazine, Inc. collects all subscription revenue in advance. At December 31, 2009, the company owed $25,000 to customers for unearned revenue. During 2010, the company received $75,000 in advance from its customers, and it delivered $95,000 of magazines to its customers. How much subscription revenue will Mega Magazine report on its income statement for the year ended December 31, 2010?

a. $100,000

b. $95,000

c. $5,000

d. $105,000