Based on this income statement for a forestry consulting service: Income from timber sales... $34,000 Income from timber cruising. ..9,500 Income from land management.. 28,900 Building rent.. 6,800 Equipment rent. 1.100 Increase in inventory of supplies. 7,000 Hired labor expenses. 32,000 Cash operating expenses. 900 Machinery depreciation.. 900 What is the gross cash income for this business? $51,459 $31,600 $72,400 $40,800 E