Company ABC, a retail business, has provided the following income statement for the fiscal year ending on December 31, 2022:

Sales Revenue: $500,000

Cost of Goods Sold (COGS): $250,000

Operating Expenses: $100,000

Interest Expense: $5,000

Income Tax Expense: $15,000

Calculate the Net Income for Company ABC and choose the correct answer from the options below:

A) $130,000

B) $150,000

C) $135,000

D) $200,000