Burger Prince is a resident private company. $2023$ was the first year of operation. during the $2023$ income here, BP recorded an accounting profit of $$500,000$ included in the financial statements were the following:

Fines and penalties $$25,000$

fully franked dividends from listed companies $$35,000$

calculate the taxable income of burger prince for the $2023$ income year.

$$540,000$

$$510,000$

$$57,5000$