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Gain or loss of fields with relations

I am evaluating a practice exam for a course and am having some trouble with one of the questions.

On a hypothetical table containing information about a company, the question is the following:

A financial report shows that a company had revenues of $250,000 in 2010 and had a loss of $10,000 in the same year. The

company had $3,000,000 in assets and $8,000,000 in liabilities in 2010.

(a) Gain or loss =

(i) Revenue - Liabilities

(ii) Assets + Liabilities

(iii) Assets - Liabilities

(b) The net loss =

(i) Revenues - Liabilities

(ii) Assets + Liabilities

(iii) Assets - Liabilities

The answer key shows that the correct answer is A (ii). I have found some information on evaluating the "gain or loss" calculation, but I am not sure if the answer key is correct. Can anyone help me understand?

The first thing to do is recognize that $250,000 in revenues means $250,000 in income. So (i) should be $250,000 - $8,000,000 = $2,000,000 in income. Now do the same thing for the losses of $10,000. So in effect you have $2,000,000 - 10,000 = 800,000$ income plus $3,000,000 - 8,000,000 = 1,000,000$ in 0b46394aab

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