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Information related to the Berkley Company for the calendar year 2015 follows: Liabilities, December 31, 2015$400 Assets, December 31, 2015700 Dividends distributed during 201590 Liabilities,

Information related to the Berkley Company for the calendar year 2015 follows:

Liabilities, December 31, 2015$400

Assets, December 31, 2015700

Dividends distributed during 201590

Liabilities, December 31, 2014250

Assets, December 31, 2014350

Assuming no capital stock was issued during 2015, the net income earned by the Berkley Company during 2015 was

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