Riley Company borrowed $$28,000$ on April $1,$ Year $1$ from the Titan Bank. The note issued by Riley carried a one$-$year term and a $6\%$ annual interest rate. Riley earned cash revenue of $$940$ in Year $1$ and $$900$ in Year $2.$ Assume no other transactions.

The amount of net income on the Year $2$ income statement would be:

A$)$ $$1,260.$

B$)$ $$420.$

C$)$ $$480.$

D$)$ $$1,680.$