Allen Marks is the sole stockholder and operator of Great Marks Company. As at December 31, 2013, Great Marks Company has assets of $918,066 and liabilities of $275,256. During 2014, Allen Marks purchased an additional $28,685 of capital stock and received $25,399 in cash dividends from the business. What is the amount of net income of Great Marks Company during 2014, assuming that as of December 31, 2014, assets were $986,126, and liabilities were $237,204?

Select the correct answer.

$38,052

$102,826

$68,060

$25,399