Happy New Year!

Here is a step-by-step explanation of the code:

Step 1: Start by including the necessary header files. In this case, you will need the stdio.h header file for input/output operations.

Step 2: Define the main function. This is the entry point of the program and the code execution starts from here.

Step 3: Declare variables to store the current year and the next year. You can use the "int" data type to store whole numbers.

Step 4: Use the printf function to display a message to the user, wishing them a happy new year.

Step 5: Use the scanf function to get the current year from the user. The scanf function allows the user to input a value, which will be stored in the variable specified.

Step 6: Calculate the next year by adding 1 to the current year.

Step 7: Use the printf function again to display the next year to the user.

Step 8: End the main function using the return statement.

And that's it! The code prompts the user to enter the current year, calculates the next year, and displays it to the user.