AC corporation has the following capital gains and capital losses for Years $1$ and $2$:

Capital Gains Capital Losses

Year $1$$$$250,000,$$$300,000$

Year $2425,000,350,000$

If the $C$ corporation had no capital gains or losses prior to Year $1,$ what is the minimum net capital gain that can be reported for Year $2?$

A$.$ $$25,000$

B$.$ $$50,000$

C$.$ $$75,000$

D$.$ $$425,000$