Tom, a cash basis sole proprietor, provides the following information gross receipts $30,000 dividend income (on personal investments) 200 cost of sales 15,400 other operating expenses 3,000 state business taxes paid 300 what amount should tom report as net earnings from self-employment 

a $10,900

b $14,400 

c $11,300 

d $11,400

e none of these choices are correct