Stosch Company's balance sheet reported assets of $$97,000,$ liabilities of $$26,000$ and common stock of $$23,000$ as of December $31,$ Year $1.$ Retained Earnings on the December $31,$ Year $2$ balance sheet is $$62,000$ and Stosch paid a $$25,000$ dividend during Year $2.$ What is the amount of net income for Year $2?$

A$)$ $$14,000$

B$)$ $$39,000$

C$)$ $$48,000$

D$)$ $$25,000$

$21$:$24$