The Balance Sheet of Sand Sportswear Reports Total Equity of $500,000

The balance sheet of Sand Sportswear reports total equity of $500,000 and $650,000 at the beginning and end of the year,respectively.The return on equity for the year is 20%.What is Sand Sportswear's net income for the year?

A) $100,000.
B) $130,000.
C) $2,875,000.
D) $115,000.