Griffey Communications recently realized $$100,000$ in operating income. The company had interest income of $$35,000$ and realized $$70,000$ in dividend income. The company$$s interest expense was $$60,000.$ Its corporate tax rate is $25\%.$ Griffey is a small company, so it is not subject to the interest expense deduction limitation$.$

Assume a $50\%$ dividend exclusion for taxes on dividends.

Which of the following most closely matches the tax liability of Griffey Communications?

a$.$ $$51,250$

b$.$ $$42,500$

c$.$ $$36,250$

d$.$ $$18,750$

e$.$ $$27,500$