As of the end of its accounting period, December 31, Year 1, Great Plains Company has assets of $908,611 and liabilities of $274,782. During Year 2, stockholders invested an additional $28,983 and received $25,270 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 $981,663 and liabilities were $238,074?

a.$73,052 b.$25,270 c.$106,047 d.$36,708