Vandever Company's balance sheet reported assets of $122,000, liabilities of $31,000 and common stock of $28,000 as of December 31, 2012. If Retained Earnings on the December 31, 2013 balance sheet is $82,000 and Vandever paid a $30,000 dividend during 2013, then the amount of net income for 2013 was which of the following?

$63,000

None of these

$19,000

$49,000