Tara Westmont, the Proprietor of Tiptoe Shoes, Had Annual Revenues

Tara Westmont, the proprietor of Tiptoe Shoes, had annual revenues of $185,000, expenses of $103,700, and withdrew $18,000 from the business during the current year. The owner's capital account before closing had a balance of $297,000.
-The Net Income for the year is:

A) $185,000
B) $63,300
C) $360,300
D) $378,300
E) $81,300