The following information is provided at December 31, 2015, the end of its first year. Sales revenue $420,000 Cost of good sold 210,000 Seling and administrative expenses 75,000 Loss on sale of plant assets 45,000 Unrealized gain on non-trading securities, before tax 15,000 Interest expense 10,000 Loss on discontinued operations, before of tax 20,000 Income tax rate 10% What is the net income for 2015? A. 72,000 B. 45,500 C.52,000 D. 54,000