A company provides the following data for Year $1$:

Cash $$10$

Accounts receivable $$100$

Inventory $$150$

Property, plant, and equipment $($net$)$ $$300$

Total assets $$560$

Accounts payable $$100$

Loans payable $$300$

Paid$-$in capital $$100$

Retained earnings $$60$

Total liabilities and equities $$560$

The management's estimates for Year $2$ from the budgeting process are as follows:

Net property, plant, and equipment will increase from $$300$ to $$400.$

Loans payable will decrease from $$300$ to $$250.$

Net income is $$100.$

Dividends paid will be $$30.$

What are the forecasted retained earnings at the end of Year $2?$

$$10$

$$80$

$$130$

$$200$

$$220$