Ezmerelda Jewelers has a marginal tax rate of $34$ percent and an average tax rate of $22\mathrm{.}55$ percent. If the firm owes $$67,250$ in taxes, how much taxable income did it earn?

a$.$ $$144,231$

b$.$ $$197,794$

c$.$ $$164,258$

d$.$ $$298,226$