Emily Lim owns and runs an ice cream parlor in San Diego. Last year, she had sales of $$460,000$ and an average tax rate of $27\%.$ She spent $$46,000$ on ingredients, $$23,000$ on utilities, and $$82,800$ to rent the premises.

Emily has a few employees and paid them $$92,000$ in wages in total. She also paid herself a salary of $$69,000$ and spent $$46,000$ to pay for employee benefits.

A few years ago, Emily borrowed money to buy the ice making equipment. Last year, she paid $$23,000$ in interest on that loan. Depreciation for the equipment was $$13,800.$

What was operating income $($EBIT$)$ for the year?

What was net income for the year?