The answer is D, I need an explanation of how to get that.

15. Logan Corp. 's trial balance of income statement accounts for the year ended December 31, 2017 included the following Debit Credit Sales revenue $280,000 Cost of goods sold $170,000 Administrative expenses 40,000 Loss on disposal of equipment 18,000 Sales commission expense 16,000 Interest revenue 10,000 Freight-out 6,000 Loss from discontinued operations 24,000 Bad debt expense 6.000 Totals $280,000 $290,000 Other information: Logan's income tax rate is 30%. Finished goods inventory January 1, 2017 $160,000 December 31, 2017 140,000 On Logan's multiple step income statement for 2017, cost of goods manufactured A $196,000 S190.000 C) 156.000 SI 50.000