Tara Westmont,the Proprietor of Tiptoe Shoes,had Annual Revenues of $185,000,expenses

Tara Westmont,the proprietor of Tiptoe Shoes,had annual revenues of $185,000,expenses of $103,700,and withdrew $18,000 from the business during the current year.The owner's capital account before closing had a balance of $297,000.The Net Income for the year is:

A) $185,000
B) $63,300
C) $81,300
D) $360,300
E) $378,300