As of January $1,2023,$ Aziza's Shop had a balance in its retained earnings account of $$100,000.$ During the year Aziza's Store had revenues of $$80,000$ and expenses of $$45,000.$ In addition, the business paid cash dividends of $$20,000.$ What is the balance in Retained Earnings on December $31,2023,$ for Aziza's Shop?

a$.$ $$100,000$

d$.$ $$155,000$

b$.$ $$115,000$

c$.$ $$135,000$

e$.$ $$80,000$