13.. The shareholders' equity section of Matt Company's comparative balance sheets for the years ended December 31, 2021 and 2020, reported the following data: ($ in millions) 2021 2020 $612 $600 Common stock, $1 par per share Paid-in capital-excess of par Retained earnings 348 300 640 580 During 2021, Time declared and paid cash dividends of S90 million. The company also declared and issued a small stock dividend. No other changes occurred in shares outstanding during 2021. What was Matt's net income for 2021? A. $210 million B. $178 million C. $130 million D. S160 million