The Skyler Corporation had beginning$-$of$-$the$-$year unappropriated retained earnings of $$45,000.$ This year, its net income according to its books was $$21,000.$ It distributed $$15,000$ in shareholder dividends, and its Board of Directors set aside $$10,000$ for an investment. What is the Skyler Corporation's end$-$of$-$year unappropriated retained earnings?

$$10,000$

$$41,000$

$$51,000$

$$66,000$