Vantsee Corporation manufactures a variety of products. Variable costing net operating income last year was $72,000 and this year was $85,000. Last year, $43,000 in fixed manufacturing overhead costs were deferred in inventory under abosrption costing. This year, $11,000 in fixed manufcaturing overhead costs were released from inventory under absorpotion costing. What was the absorption costing net operating income last year? A) $115,000 B) $29,000 C) $72,000 D) $104,000