The accounting information for a profit center of Piranha Inc. for the year ended December 31, 20Y7 is as follows: Revenues $500,000 Operating Expenses $200,000 Service department charges: Purchasing $25,000 Payroll accounting $60,000 Legal $10,000 Based on the given information, calculate the operating income of the profit center. 

a.$205,000 

b.$95,000 

c.$300,000 

d.$150,000