Which of the following is the correct formula for cell B$9$ to calculate the net income?

$\backslash$table$[[,$A$,$B$],[1,2017,],[2,$Sales,$$12,458,912],[3,$Cost of Goods Sold,$2,356,478],[4,$SG&A Expense,$1,478,963],[5,$Fuel Expense,$2,147,981],[6,$Other Expenses,$1,896,478],[7,$Interest Expense,$489,521],[8,$Taxes,$195,808],[9,$Net Income,?$]]$

a$.=$B$2-$SUM$($B$3$:B$8)$

b$.=B2-B3-B4-B5-B6-B7+B8$

c$.=B2-(B3-B4-B5-B6)-B7-B8$

d$.=B2+(B3-B4-B5-B6)-B7-B8$