Mel Ltd has reported an accounting$/$net profit before income tax for the year ended $30$ June $2021$ of $$645,000.$ Included in this profit are entertainment expenses $($non$-$deductible$)$ of $$10,000.$ Mel Ltd also has accumulated tax losses carried forward of $$60,000.$

On the basis of the above information, what is the tax payable of Mel Ltd for the year ended $30$ June $2021$ in accordance with the requirements of AASB$112$ Income Taxes?

$$ $$191,100$

$$172,500$

$$196,500$

$$178,500$M