A company reported the following asset and liability balances at the end of 2013 and 2014:

	2013	2014
Assets	$150,300	180,200
Liabilities	70,250	80,100

If the company paid dividends totaling $5,100, what is the amount of net income for 2014?

a. $80,050.

b. $105,200.

c. $25,150.

d. $20,050.