The Total Assets and the Total Liabilities of Samantha Financial

The total assets and the total liabilities of Samantha Financial Services are shown below.There were no capital contributions and withdrawals during the year.
$$\begin{array} { | l | l | r | } \hline & \text { Assets } & \text { Liabilities } \\\hline \text { Beginning of year } & \$ 405,000 & \$ 275,000 \\\hline \text { End of year } & 445,000 & 305,000 \\\hline\end{array}$$
What was the amount of profit for the year?

A) $30,000
B) $70,000
C) $40,000
D) $10,000