Whispering Company began the year with retained earnings of $$110000.$ During $2025,$ the company issued $$80500$ of common stock for cash. The company recorded revenues of $$759000,$ expenses of $$637000,$ and paid dividends of $$39000.$ What was Whispering's net income for the year $2025?$

$$122000$

$$163500$

$$202500$

$$83000$