Which of the Following Best Defines a Corporation's Earnings

Which of the following best defines a corporation's earnings?

A) They are the amount of revenue the corporation receives for the sale of its products, minus its costs of production, as measured by its accountants, minus the dividends paid out.
B) They are the amount of revenue the corporation receives for the sale of its products, minus its direct and indirect costs of production, as measured by its economists, minus the dividends paid out.
C) They are the amount of revenue the corporation receives for the sale of its products, minus its costs of production, as measured by its accountants.
D) They are the amount of revenue the corporation receives for the sale of its products, minus its direct and indirect costs of production, as measured by its economists.