During the year $2023,$ Kevin and Selvia Investment Brokerage Firm LLC$,$ had sales of $$630,000.$ Cost of Goods Sold, Administrative and Selling Expenses, and Depreciation Expenses were $$465,000,$$$85,000,$ and $$135,000$ respectively. In addition, the company had an interest expense of $$70,000$ and a tax rate of $21$ percent. Note: Assume that interest is fully deductible

A$)$ What is the company's net income as of $2023?$

B$)$ What is the company's operating cash flow?

C$)$ Explain your results in $($a$)$ and $($b$)$