Stosch Company's balance sheet reported assets of $82,000, liabilities of $23,000 and common stock of $20,000 as of December 31, Year 1. If Retained Earnings on the balance sheet as of December 31, Year 2, amount to $50,000 and Stosch paid a $22,000 dividend during Year 2, then the amount of net income for Year 2 was which of the following?