The beginning and ending balances of shareholders' equity for the year were $$150,000$ and $$210,000,$ respectively. If dividend distributions during the year were $$21,000,$ how much was net income for the year?

Select one:

a$.$ $$21,000$ net loss

b$.$ $$39,000$ net income

c$.$ $$60,000$ net income

d$.$ $$81,000$ net income