show work please! I know that the answer is B but I can't figure out where I am going on wrong because I cannot get the same answer.

22. Wildwood, an outdoors clothing store, reports the following information for June: Sales revenue Operating expenses Unearned revenues $104,000 22,000 $15,000 Income tax expense Cost of goods sold Nonoperating revenues $11,000 65,000 12,000 What is Wildwood's operating income for June? A. $18,000. B. $17,000. C. $32,000. D. $104,000