Griffin's Goat Farm, Incorporated, has sales of $$534,000,$ costs of $$375,000,$ depreciation expense of $$38,000,$ interest expense of $$20,000,$ and a tax rate of $23$ percent. What is the net income for this firm?

$$97,770$

$$-21,820$

$$135,770$

$$115,770$

$$77,770$