The following is the adjusted trial balance of Wilson Trucking Company.

Account Title	Debit		Credit
Cash	$	8,000
Accounts receivable		17,500
Office supplies		3,000
Trucks		172,000
Accumulated depreciationTrucks			$	36,000
Land		85,000
Accounts payable				12,000
Interest payable				4,000
Long-term notes payable				53,000
K. Wilson, Capital				175,000
K. Wilson, Withdrawals		20,000
Trucking fees earned				130,000
Depreciation expenseTrucks		23,500
Salaries expense		61,000
Office supplies expense		8,000
Repairs expenseTrucks		12,000
Totals	$	410,000	$	410,000

Calculate the net income for Wilson Trucking Company based on the above information.

		$25,000
		$25,500
		$24,500
		$26,000