The Carpentry Shop Has Sales of $398,600, Costs of $254,800

The Carpentry Shop has sales of $398,600, costs of $254,800, depreciation expense of $26,400, interest expense of $1,600, and a tax rate of 34 percent.What is the net income for this firm?

A) $61,930
B) $66,211
C) $67,516
D) $76,428
E) $83,219