ABC LLC is a Pass-Through Entity for tax purposes. Your taxable year is a calendar year. For the taxable year ended December 31,201, the entity generated gross income of $500,000 and ordinary and necessary expenses of $200,000. In addition, the entity incurred the following activities, not included in the aforementioned gross income or ordinary and necessary expenses: donations $25,000, long-term capital loss $18,000, exempt income $10,000, and guaranteed payment of $30,000 to Member A, who has 75% participation. Determine the net operating income attributable to Member A for 201. Select one: to $183,500 b. $232,500 c. $225,000 d. $202,500