The Good Word Store Reported the Following Figures: Retained Earnings

The Good Word Store reported the following figures: Retained Earnings, January 31, 2017.........................$38,000,000
Retained Earnings, January 31, 2018.........................$15,000,000
Total Stockholders' Equity, January 31, 2017...........$30,000,000
Total Stockholders' Equity, January 31, 2018...........$26,000,000
The company's fiscal year ends on January 31 each year. Dividends declared for the fiscal year ending January 31, 2018 are $9,000,000. What is the net income or net loss for the fiscal year ending January 31, 2018?

A) $9,000,000 net loss
B) $14,000,000 net loss
C) $23,000,000 net loss
D) $6,000,000 net loss