Li works as an engineer in a state-owned enterprise, and his salary and bonus income is distribution according to work, * * * 44,000 yuan; Li's personal patent transfer income, son's annual salary in a foreign company, and house rental income are income distributed according to production factors, ***4 1000 yuan; Labor income includes distribution according to work, distribution according to individual labor achievements of workers and distribution according to labor factors, * * * 89,000 yuan; The answer is D.