$3)$ During $2022,$ its first year of operations, Timothy Inc. reported a net operating loss of $$4,000$ for financial reporting and tax purposes. The enacted tax rate is $25\%.$ In its $2022$ income $($loss$)$ statement, Timothy will report a net loss of:

a$)$ $$5,000.$

b$)$ $$3,000.$

C$)$ $$2,000.$

d$)$ $$1,000.$