Subscription received during the year is Rs 50,000; Subscriptions outstanding at the end of the year Rs 8,000; Subscription received in advance in previous year is Rs 6,000. Out of Rs. 6,000, 2,000 pertains to the next year. Net Income from subscription for the year will be:
A. Rs 48000
B. Rs 64000
C. Rs 52000
D. Rs 36000