The following is selected information from Sunland Corporation for the fiscal year ending December 31, 2022. Cash received from customers $328000 Revenue recognized 514000 Cash paid for expenses 315000 Cash paid for computers on January 2 (annual depreciation is $22000) 90000 Expenses incurred (excluding any depreciation) 345000 Proceeds from bank loan 122000 Owner drawings 67000 What is Sunland Corporation's net income for the year ending December 31, 2022? O $22000. O $147000. O $179000. O $269000.