Builtrite had sales of $600,000 and COGS of $200,000. In addition, operating expenses were calculated at 30% of sales. Interest expense was $20,000. Builtrite also received dividends of $30,000 and paid out common stock dividends of $25,000 to its stockholders. A long-term capital gain of $30,000 was realized during the year along with a capital loss of $40,000. What is Builtrite's taxable income? $230,000$209,000$205,000$184,000