The following information is available for December $31,2020.$ Current assets $$20,000$; Non$-$current assets $$300,000$; Liabilities $$60,000$; Common stock $130,000$; Retained earnings $$????.$ What amount should be reported as retained earnings on December $31,2020?$

a$.$ $$150,000.$

b$.$ $$170,000.$

c$.$ $$110\mathrm{.}000.$

d$.$ $$130,000.$

e$.$ None of the above.