Spila Motors Inc. earned income of $69,000 from its operating activities for a specified period. During the same period, it sold an asset and earned a gain of $3,000. It also incurred expenses on operating activities for $33,000 and on non-operating expenses for $8,000. What was the net profit made by Spila for the specified period? A. $41,000 B. $72,000 C. $31,000 D. $39,000