Molly's Auto Detailers maintains its records on the cash basis. During $2024,$ Molly's collected $$72,100$ from customers and paid $$20,700$ in expenses. Depreciation expense of $$5,000$ would have been recorded on the accrual basis. Over the course of the year, accounts receivable increased $$4,600,$ prepaid expenses decreased $$1,300,$ and accrued liabilities decreased $$2,300.$ Molly's accrual$-$basis net income was:

Multiple Choice

A: $$40,800.$

B: $$97,800.$

C: $$52,000.$

D: $$47,400.$