BV plc has several subsidiaries and also owns $40\%$ of its associate, Ecopro ltd$.$ During the year $20$X$3,$ Ecopro ltd made $250$m of profits before tax and $200$m of profits after tax. How much of Ecopro's profits should be reported in the $20$X$3$ consolidated P&L of the group?

$($a$)100$m

$($b$)80$m

$($c$)250$m

$($d$)200$m