In its recent income statement, Smith Software Inc. reported paying $$12$ million in dividends to common shareholders, and in its year$-$end balance sheet, Smith reported $$442$ million of retained earnings. The previous year, its balance sheet showed $$437$ million of retained earnings. What was the firm's net income during the most recent year? $($Answers are in $ millions.$)$

$$17\mathrm{.}00$

$$5\mathrm{.}00$

$$12\mathrm{.}00$

$$3\mathrm{.}00$

$$24\mathrm{.}00$