Lantz Company has provided the following information:

Cash sales totaled $$390,000.$

Credit sales totaled $$499,000.$

Cash collections from customers for services yet to be provided totaled $$99,000.$

A $$24,000$ loss from the sale of property and equipment occurred.

Interest revenue was $$9,700.$

Interest expense was $$19,900.$

Supplies expense was $$490,000.$

Rent expense for the store was $$38,000.$

Wages expense was $$59,000.$

Other operating expenses totaled $$89,000.$

Unearned revenue was $$3,200.$

What is the amount of Lant$$s income before income taxes?

Multiple Choice

$$178,800$

$$189,000$

$$399,000$

$$277,800$