The balance of owners capital at the beginning of the year and the end of the year was 50,000 dollars and 67,000 dollars,respectively.No additional capital was introduced during the year.Withdrawals were 23,000 dollrs.What was the next income or loss for the year ?

a)net loss of 40,000 dollars

b)net income of 40,000 dollars

c)net income of 90,000 dollars

d)net loss of 90,000 dollars