During 2020, Wu Han Co

During 2020, Wu Han Co. generated nest sales of $95,000. The company's expenses were as follows: cost of goods sold of $47,000, operating expenses of $16,000 and a loss on disposal of plant assets of $5,000. Wu Han's net income is

A) $27,000.
B) $32,000.
C) $48,000.
D) $95,000.