As of December $31,$ Year $1,$ Forester Company had assets of $$2,775,000$ and liabilities of $$855,000.$ During Year $2,$ the stockholders invested an additional $$150,000$ and paid dividends of $$90,000$ from the business.

What is the net income for the company during Year $2,$ assuming that as of December $31,$ Year $2,$ assets were $$2,940,000,$ and liabilities were $$765,000?$

Select one:

$$ A$.$ $$225,000$

$$ B$.$ $$195,000$

C$.$ $$315,000$

D$.$ $$60,000$