Stosch Company's balance sheet reported assets of $127,000, liabilities of $32,000 and common stock of $29,000 as of December 31, Year 1. Retained Earnings on the December 31, Year 2 balance sheet is $86,000 and Stosch paid a $31,000 dividend during Year 2. What is the amount of net income for Year 2? $66,000 $20,000 $31,000 $51,000