The Following Data Relate to Gorr Company for the Year

The following data relate to Gorr Company for the year ended December 31,2012.Gorr Company uses the accrual basis. $\begin{array}{llcc} \text {Sales for cash } &\$200,000 \\ \text {Sales for credit } &220,000\\ \text { Cost of inventory sold } &180,000\\ \text { Collections from customers } &300,000\\ \text { Purchases of inventory on credit} &190,000\\ \text { Payment for purchases} &180,000\\ \text {Selling expenses (accual basis) } &50,000\\ \text { Payment for selling expenses } &60,000\end{array}$
Which of the following represents income for Gorr Company for the year ended December 31,2010?

A) $180,000
B) $185,000
C) $190,000
D) $200,000
E) None of the answers are correct.