During the year a business recorded $100,000 in revenues, $55,000 in expenses, and dividends of $10,000. What would be the net income?

b. $45,000 Thus Revenue $100,000 - Expenses $55,000. Dividend is not an expense treated in the income or profit or loss statement to obtain net income. It occures in the statement of changes in equity which will give a retained earnings of $35,000 thus net income $45,000 - $10,000

Yes, Option B is the right answer.

b) $45000

The Dividend show up in the Statement of Retained Earnings, or the Statement of Changes in Equity, depending on what you use. Dividends are a distribution of profit, that is not an expense or a loss. So it will not comes in  Income Statement.

It would be b. $45,000.....

b)45,000

Answer is (b). Net income is45000$ as dividends is the form of earnings to shareholders, thus not deducted while calculating net income,

B----------------------------------------