Question: Henry is the tax accountant for XJM Inc., an S corporation, and he has completed XJM's Form 1120-S return for the current tax year. XJM has net business income (ordinary income) of $60,000 on the completed return. Henry has just received these additional information items: $2,000 in charitable contributions, $3,000 in portfolio interest income, $5,000 in dividend income, and $3,000 in business loan interest. When Henry updates the return with the new information, what is the updated amount for net business income (ordinary income) for XJM Inc.? a) $68,000 b) $65,000 c) $63,000 d) $57,000