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 land with book value $300,000$ to SAN for $400,000,$ in $31/12/2024$ San disclose $230,000$ as net income, income from subsidiary in $31/12/2024$:

A$.134,000$

B$.184,000$

C$.104,000$

D$.84,000$