A company provides goods and services to customers during the year totaling $100,000. Also during the year, customers are granted discounts, returns, and allowances of $20,000. At the end of the year, the company estimates that an additional $5,000 in discounts, returns, and allowances will occur next year as a result of sales transactions this year. What is the amount of net revenues the company will report in its current-year income statement? $100,000 $80,000 $75,000 $85,000