Determine the Net Income of a Company for Which the Following

Determine the net income of a company for which the following information is available for the month of September. $\begin{array}{lr}\text { Service revenue } & \$ 300,000 \\\text { Rent expense } & 48,000 \\\text { Utilities expense } & 3,200 \\\text { Salaries expense } & 81,000\end{array}$

A) $171,000.
B) $252,000.
C) $167,800.
D) $263,800.
E) $432,200.