On December $31,2019,$ Krug Company prepared adjusting entries that included the following items:

Depreciation expense: $$25,000.$

Accrued sales revenue: $$23,000.$

Accrued expenses: $$15,000.$

Used insurance: $$4,000$; the insurance was initially recorded as prepaid.

Rent revenue earned: $$2,000$; the rent was initially prepaid by the tenant and credited to unearned rent revenue.

If Krug Company reported pretax income of $$170,000$ prior to the adjusting entries, how much is Krug's pretax income after the adjusting entries?

Multiple Choice

$$155,000.$

$$153,000.$

$$174,000.$

$$151,000.$