PCS Corporation, a calendar year C corporation, has the following activity for year ending December $31,2024$:

Gross Sales: $$500,000$

COGS: $(150,000)$

Interest Income $$5,000$

Interest Expense: $(125,000)$

Depreciation: $($$$25,000)$

NOL $($$$10,000)$

What is PCS$$s taxable income, assuming PCS does not make a real property trade or business election and have average annual gross receipts of $$35$ million over the past $3$ years?

$$190,000$

$$210,000$

$$102,500$

$$217,500$