LeGrand Corporation Reported the Following Amounts in Its Income Statement

LeGrand Corporation reported the following amounts in its income statement: What was LeGrand's net income?
$$\begin{array} { | l | r | } \hline \text { Sales revenue } & \$ 440,000 \\\hline \text { Advertising expense } & 60,000 \\\hline \text { Interest expense } & 10,000 \\\hline \text { Salaries expense } & 55,000 \\\text { Utilities expense } & 25,000 \\\hline \text { Income tax expense } & 45,000 \\\hline \text { Cost of goods sold } & 180,000 \\\hline\end{array}$$

A) $120,000.
B) $60,000.
C) $110,000.
D) $65,000.