presented below are selected ledger accounts of Sheffield corporation as of December $31,2025.$

cash $$125,000$

administrative expenses $249,000$

selling expenses $201,000$

net sales $1,349,000$

cost of good sold $528,000$

cash dividends declared $(2025)51,000$

cash dividends paid $(2025)33,900$

discountinued operations $($loss before income taxes$)99,000$

depreciation Expense, not recorded in $202476,000$

retained Earnings, December $31,2024223,000$

effective tax rate$=20\%$

compute net income for $2025.$

net income $$\_\_\_\_\_\_\_\_?$