Abbie Marson is the sole owner and operator of Great Plains Company. As of the end of its accounting period, December $31,$ Year $1,$ Great Plains Company has assets of $$940,000$ and liabilities of $$300,000.$ During Year $2,$ Marson invested an additional $$73,000$ and withdrew $$33,000$ from the business. What is the amount of net income during Year $2,$ assuming that as of December $31,$ Year $2,$ assets were $$995,000$ and liabilities were $$270,000?$

a$.$

$$106,000$

b$.$

$$50,000$

c$.$

$$370,000$d$.$

$$45,000$