As of the end of its accounting period, December 31, Year 1, Great Plains Company has assets of $920,187 and liabilities of $272,199. During Year 2, stockholders invested an additional $28,905 and received $25,448 in dividends from the business. What is the amount of net income during Year 2, assuming that as of December 31, Year 2, assets were $988,698 and liabilities were $234,282?

a.$68,511

b.$102,971

c.$25,448

d.$37,917