Presented below is information related to Vie Company at December 31, 2015, the end of its first year of operations: Net Sales 310000, Sales returns 40000, Sales allowances 50000, rate of tax 10%, Cost of goods sold 140000, Purchases expenses 6000, net income after tax 170000, other revenues 100000, Tax 81000 Net income before tax = ? * 243000 O251000 O 189000 O 378000