Michael is the sole proprietor of Amy Company that reported $83,000 of income and $12,000 of expenses for the year. During the year he withdrew $15,000 from the business for personal use. Michael is in the 24% marginal tax bracket. How much income from the above must Michael include in his gross income for the year? Select one: a. $83,000 b. $68,000 C. $71,000 d. $56,000