The following information is provided at December 31, 2015, the end of its first year. $420,000 Sales revenue 210.000 75,000 45,000 Cost of good sold Seling and administrative expenses Loss on sale of plant assets Unrealized gain on non-trading securities, before tax Interest expense Loss on discontinued operations, before of tax Income tax rate 15,000 10.000 20.000 10% What is the net income for 2015? A 72,000 B.45,500 C. 52,000 D.54,000