Royal Manufacturers acquires an asset for $$280,000.$ The asset has a useful life of $4$ years and an estimated salvage value of $$20,000.$ It is expected to generate $$150,000$ of cash flow each year over its useful life. Royal will depreciate the asset using the double$$declining balance method for tax purposes, but for financial reporting purposes, it will depreciate the asset on a straight$$line basis. The company$$s tax rate is $40\%.$

Pre$$tax income in Year $2$ is closest to:

Group of answer choices

$$65,000$

$$80,000$

$$85,000$