A company's $2013$ year$-$end balance sheet included the following:

Jan. $1$ Dec. $31$

Accounts Receivable $$80,000$ $$100,000$

Inventory $$60,000$ $$70,000$

Prepaid Expenses $$100,000$ $$75,000$

Accounts Payable $$120,000$ $$100,000$

Unearned Revenue $$65,000$ $$95,000$

The company's net cash from operating activities on its $2013$ Statement of Cash Flows is $$200,000.$ Current year depreciation expense is $$25,000.$ What amount should the company report as net income for $2013?$

Net income for $2013$ company should report:

$$130,000$

$$170,000$

$$175,000$

$$230,000$