Naveen is the sole shareholder and employee of Opal Corporation, a calendar year C corporation that is engaged exclusively in engineering services. During the year, Opal has gross revenues of $$420,000$ and operating expenses $($excluding salary$)$ of $$200,000.$ Further, Opal Corporation pays Naveen a salary of $$190,000,$ which is considered reasonable in amount. Assuming that Opal Corporation distributes all after$-$tax income as dividends, how much Federal income tax does Opal pay in the current year?

a$.$ $$6,300$

b$.$ $$88,200$

c$.$ $$10,500$

d$.$ $$48,300$

e$.$ $$46,200$