Applying Excel $1$: Calculating net Income

$\backslash$table$[[4,$A$,$B$,$C$],[1,\backslash$table$[[$Trial Balance$],[$December $31]]],[2],[3,,$Debit,Credit$],[4,$Cash,$$5,700,],[5,$Accounts receivable,$1,400,],[6,$Notes receivable,$11,100,],[7,$Prepaid services,$3,800,],[8,$Office equipment,$27,400,],[9,$Accounts payable,,$$7,600],[10,$Unearned ticket revenue,,$4,400],[11,$Common stock,,$37,000],[12,$Dividends,$1,600,],[13,$Ticket revenue,,$7,200],[14,$Rental revenue,,$1,700],[15,$Salaries expense,$2,800,],[16,$Utilities expense,$2,400,],[17,$Rent expense,$1,700,],[18,$Totals,$$57,900,$$$57,900]]$

Which formula correctly calculates net income?

Multiple Choice

$=$ SUM $($C$13$:C$14)$SUM$($B$15$:B$17)$

$=$SUM$($B$13$:C$17)$

$=$SUM$($B$15$:B$17)-$SUM$($C$13$:C$14)$

$=$SUMCC$13$:C$14)-$SUMMB$12$:E$17)$