Selected items from Mini Move Inc.s December 31 audited financial statements are as follows:

2017 2016

Income Statement:

Revenue $200,000 $180,000

Income before taxes $ 30,000 $ 25,000

Net Income $ 24,000 $ 20,000

Balance Sheet:

Accounts Receivable $12,000 $11,000

Accounts Payable $ 7,000 $ 4,000

Deferred Revenue $ 500 $ 200

Mini Moves 2017 Net Income for Tax Purposes is:

Possible answers are:

a.

$24,300.

b.

$30,300.

c.

$31,300.

d. $31,000.