company reports the following balances:

	12/31/2018	12/31/2019
Common Stock	$ 14 comma 000$14,000	$ 164 comma 000$164,000
Paidminusin Capital in Excess of Par	98 comma 00098,000	115 comma 000115,000
Retained Earnings	67 comma 00067,000	79 comma 00079,000

During 2019, dividends of

$ 14 comma 000$14,000

were declared and paid. What is net income for 2019?

A.

$ 14 comma 000$14,000

B.

$ 26 comma 000$26,000

C.

$ 12 comma 000$12,000

D.

$ 2 comma 000