Riley Company borrowed $$36,000$ on April $1,$ Year$-1$ from the Titan Bank. The note issued by Riley carried a one year term and a $7\%$ annual interest rate. Riley earned cash revenue of $$1,700$ in Year $1$ and $$1,400$ in Year $2.$ Assume no other transactions. The amount of net income on the Year $2$ income statement would be:

A$.$ $$770.$

B$.$ $$630.$

C$.$ $$(190).$

D$.$ $$1,890.$