The occurrence which most likely would have no effect on $2025$ net income $($assuming that all amounts involved are material$)$ is the

collection in $2025$ of a receivable from a customer whose account was written off in $2024$ by a charge to the allowance account.

sale in $2025$ of an office bullding contributed by a stockholder in $1994.$

settlement based on litigation in $2025$ of previounly unrecognized damages from a serious accident that occurred in $2023.$

worthlessness determined in $2025$ of stock purchased on a speculative basis in $2021.$