In $2025,$ Sunland Company discovered an error while preparing its financial statements. A building constructed at the beginning of $2024$ costing $$1389900$ has not been depreciated. The estimated useful life of the building is $30$ years with no salvage value. Straight$-$line depreciation is used. Sunland also used straight$-$line depreciation for tax purposes and properly included depreciation on its tax return. Income tax payable was also reported correctly at a tax rate of $20\%.$ Income before tax and depreciation expenses in $2025$ was

$$490000.$

What would be the $2025$ net income if depreciation had been recorded properly?

$$452936$

$$490000$

$$443670$

$$354936$