Hewlett Packard Corporation's balance sheet reported assets of $102,000, liabilities of $27,000 and common stock of $24,000 as of December 31, Year 1. If Retained Earnings on the balance sheet as of December 31, Year 2, amount to $66,000 and Hewlett Packard paid a $26,000 dividend during Year 2, then the amount of net income for Year 2 was which of the following?

A. $26,000

B. $15,000

C. $41,000

D. $51,000