Limon Grill's Balance in Retained Earnings Was $87,000 at the Beginning

Limon Grill's balance in retained earnings was $87,000 at the beginning of the year and $92,000 at the end of the year.If the company declared and paid dividends of $26,000 during the year, how much was net income/(loss) for the year?

A) $5,000
B) $31,000
C) $21,000
D) ($5,000)