Waters Corporation Is an S Corporation with Two Equal Shareholders

Waters Corporation is an S corporation with two equal shareholders, Mia Jones and David Kerns. This year, Waters recorded the following items of income and expense: $\begin{array}{llr} \text { Sales revenue} &\$500,000\\ \text {Interest income } &6,000\\ \text { Long-term capital gain } &10,000\\ \text {Cost of goods sold } &(250,000) \\ \text {Salary and wages } &(75,000) \\ \text { other operating expenses } &(55,000) \\\end{array}$
Waters distributed $25,000 to each of its shareholders during the year. If Mia has no other sources of income, what is her gross income for the year?

A) $63,000
B) $60,000
C) $68.000
D) $97,500