Which option is correct

Konkovsky Company had the following on the dates indicated: 12/31/14 12/31/13 Total assets. $675.000 $485,000 Total liabilities 270.000 210.000 Konkovsky had no share transactions in 2014 and, thus, the change in shareholders' equity for 2014 was due to net income and dividends. If dividends were $49,500, how much was Konkovsky's net income for 2014? Use the accounting equation and the statements of retained earnings. O A. $99,000 O B. $179,500 C. $130,000 OD. Some other amount