A property that produces an annual NOI of $231,000 was purchased for $2.772.500.The structure is valued at 80% of the purchase price and the land at 20%.The structure is valued at 80% of the purchase price and the land at 20%. The structure is depreciable for 15 years, using the straight- line method. The outstanding loan balance is currently $1,287,400.The loan interest rate is 10%.while its debt service is $228,740.What is the taxable income?(choose the closest answer)

a. -45,607

b. 102.260

c. -145,607

d. 83,133