of ion Sales revenue 250,000 Inventory 30,000 Sales returns and allowances 6,000 Advertising expense 10,000 Cash 51,000 Equipment 200,000 Sales salaries expense 16,000 Administrative Salaries expense 20,000 Income taxes 8,000 Shared-capital 100,000 Rent revenue 20,000 interest expense 2,000 Depreciation of office 15,000 Cost of goods sold 89,000 equipment If this information was used to prepare an income a statement, Income Before Tax should be: Select one: O a. 112,000 b. 104,000 C 114,000 O d. 94,000 e. 116,000