On January 1, 2022, Nervin Company purchased an asset that cost $100,000 and had no estimated residual value. The estimated useful life of the asset is 8 years and straight-line depreciation is used. An error was made in 2022 because the total amount of the asset's cost was debited to an expense account for 2022 and no depreciation was recorded. Pretax income for 2022 was $84,000. How much is the correct 2022 pretax income?

a) $184,000.

b) $71,500.

c) $96,500.

d) $171,500.