The Whippleton Department had gross profit on sales of $120,000, contribution margin of $60,000, total direct expenses of $18,000, and total indirect expenses of $52,000. The Whippleton Department has

a. a net income from operations of $42,000.

b. a net income from operations of $8,000.

c. a net income from operations of $50,000.

d. a net loss from operations of $10,000.