In $2022,$ Apricot Corporation had taxable income of $$120,000.$ Included in taxable income was a $$10,000$ capital gain. The $$120,000$ of taxable income does not include a $$15,000$ capital loss carryforward available from the previous year. What is Apricot Corporation's $2022$ income tax liability before any tax credits?

a$.$ $$22,050$

b$.$ $$25,200$

c$.$ $$21,000$

$$ d$.$ $$23,100$