Which of the Following Is True of Net Income

Multiple Choice

Which of the following is true of net income?

A) Net income is operating income divided by income tax rate.
B) Net income is operating income plus operating revenues minus operating costs minus income taxes.
C) Net income is operating income plus nonoperating revenues minus nonoperating costs minus income taxes.
D) Net income is operating income minus nonoperating revenues minus nonoperating costs minus sales taxes.