The total assets and the total liabilities of Atlas Financial Services are shown below. The company issued no common stock and paid no dividends during the year. Total Assets Total Liabilities Beginning of year $405,000 $275,000 End of year 450,000 305,000 What was the amount of net income for the year? O A. $75,000 OB. $15,000 OC. $30,000 OD. $45,000