Flavio's Fitness Club Provides Monthly Memberships as Well as Personal

Flavio's Fitness Club provides monthly memberships as well as personal training sessions.The personal trainers earn 50% of the revenue for all personal training sessions.The Fitness Club also sells nutrition products.Flavio's general ledger accounts indicate the following for the year.The front desk staff wages expense remains the same throughout the year. $$\begin{array} { | l | l | l | l | } \hline \text { Account } & \text { Amount } & \text { Account } & \text { Amount } \\\hline \text { Membership revenue } & \$ 125,000 & \text { Personal trainer wages expense } & ? \\\hline \text { Persunal training revenue } & \$ 60,000 & \text { Space rental expense } & \$ 12,000 \\\hline \text { Product sales } & \$ 65,000 & \text { Straight line depreciation expense } & \$ 6,000 \\\hline \text { Cost of product sold } & \$ 40,000 & \text { Rental insurance expense } & \$ 3,000 \\\hline \text { Frant desk staff wages expense } & \$ 12,000 & & \\\hline\end{array}$$
-If a traditional income statement is prepared for the year,what is operating income?

A) $147,000
B) $180,000
C) $227,000
D) $250,000