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Jake, an individual calendar year taxpayer, incurred the following transactions.

Gross receipts$$800,000$Less: Cost of sales$(300,000)$Net business income$$500,000$Capital gain$$30,000$Capital loss$(90,000)(60,000)$Total income$$440,000$

Assuming that any error in timely reporting these amounts was inadvertent, how much omission from gross income would be required before the six$-$year statute of limitations would apply?

a$.$ More than $$200,000.$

b$.$ More than $$207,500.$

c$.$ More than $$132,500.$

d$.$ More than $$110,000.$