Can company purchased in $\frac{1}{1}\frac{?}{202380}\%$ of SAN outstanding shares by issuing $500,000$ shares at par value $5$$$,$ and was traded at the market $8$$$.$ During the year $2023$ CAN company sold goods cost $250,000$ for $300,000$ to San company which sold all goods except $60,000$$ at its cost. in $\frac{1}{12024}$ San sold equipment with book value $160,000$ and accumulated depreciation $70,000$ an $4$ years useful life for $100,000,$ San disclose net income $180,000$ for the year ended $\frac{31}{12}\frac{?}{2024},$ income from subsidiary in $\frac{31}{12}\frac{?}{2024}$:

A$.146,000$

B$.146500$

C$.138000$

D$.148000$