Mr$.$ and Mrs$.$ Orange and their two children, Clementine and Tangerine, are the four equal partners in Citrus Partnership. This year, Citrus Partnership generated $$360,000$ of ordinary income. Compute the tax cost associated with this income if Mr$.$ and Mrs$.$ Orange's marginal tax rate is $35\%,$ Clementine's marginal tax rate is $24\%,$ and Tangerine's marginal tax rate is $32\%.$

$$ $$113,400$

$$147,600$

$$316,800$

$$79,200$