Concept:Subscription income for the year is found by adjusting the cash received with outstanding subscriptions and subscriptions received in advance.Explanation:Subscription owing at 31/12/2014 is $6,000.This amount was still due for the current year, so it must be added to the cash received.Subscription in advance at 31/12/2014 is $4,000.This amount belongs to the next year, so it must be deducted from the cash received.Therefore, subscription income = Cash received + Owing − Received in advance.= $80,000+$6,000−$4,000= $82,000Answer:B. $82,000