The salary and bonus income obtained by Li as an engineer in a state-owned enterprise is the income distributed according to work, * * * 44, yuan; Li's personal patent transfer income, his son's annual salary in a foreign company, and the income from renting a house are income distributed according to production factors, * * * 41, yuan; Labor income includes distribution according to work, distribution according to individual workers' labor achievements and distribution according to labor factors, * * * 89, yuan; The answer is D.