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. During $2024$ San sold goods cost $450,000$ at $20\%$ mark up to Can, the ending inventory for Can in $31/12/2024$ was $600,000$ include $90,000$ goods from SAN, the recording cost of goods sold in Can was $850,000$ and San $550,000,$ San disclose net income $180,000$ for the year ended $\frac{31}{12}\frac{?}{2024},$ income from subsidiary in $31/12/2024$:

A$.152000$

B$.142,000$

C$.140,000$

D$.132000$