[单选题]
A company's activities for year 2 included the following:Gross sales USD 3,600,000Cost of goods sold 1,200,000Selling and administrative expense 500,000Adjustment for a prior-year understatement of amortization expense 59,000Sales returns 34,000Gain on sale of available-for-sale securities 8,000Gain on disposal of a discontinued business segment 4,000Unrealized gain on available-for-sale securities 2,000The company has a 30% effective income tax rate. What is the company's net income for year 2?
A .USD1,273,300
B .USD1,314,600
C .USD1,267,700
D .USD1,316,000
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