Freida Is an Accrual-Basis Taxpayer Who Owns a Furniture Store

Freida is an accrual-basis taxpayer who owns a furniture store. The furniture store had the following sales of inventory: $$\begin{array} { | c | c | r | r | } \hline \text { Year of sale } & \text { Installment sales } & { \text { Profit } } & \text { Collections in 2016 } \\\hline 2014 & \$ 60,000 & \$ 30,000 & \$ 20,000 \\\hline 2015 & 100,000 & 50,000 & 30,000 \\\hline 2016 & 250,000 & 125,000 & 40,000 \\\hline\end{array}$$ For tax purposes, Freida should report gross profit for 2016 of

A) $40,000.
B) $65,000.
C) $90,000.
D) $125,000.