Q$2$An individual operates a sole proprietorship. During $2023$ they had they had the following: Revenues of $$245,000$ Bad debt reserve expense of $$18,000($the prior year a bad reserve of $$15,000$was claimed Paid $$6,000$ for all$-$day rental of a yacht to entertain clients, which included $$1,000$ for catering of meals for the clients Paid an employee an automobile allowance of $$6,000$; the employee drove $8,000$ kilometres for business Paid political contributions of $$2,400$ Paid $$8,400$ for print media advertising expenses that targeted Canadian snowbirds, composed of $$3,500$ to the Calgary Herald, $$3,400$ to the Vancouver sun, and $$1,500$ to the Seattle Times.What was net business income for $2023?229,340$B $235,340223,340$D $229,160$E None of these