Lily Company had the following accounting balances for Year 1:

Account	Amount
Net Income	$25,000
Retained Earnings (beginning of the year)	45,000
Dividends	20,000
Unrealized loss on Available-for-Sale Securities	37,500
Foreign Currency Translation Adjustment (increase)	6,500
Common Stock, at par	5,000
Paid-in Capital in Excess of Par, Common	50,000

The amount of stockholders equity as of the end of Year 1 is which of the following amounts?

Please share how you got it and why?