Sapphire Jewellery Pty Ltd$($SJ$)$ is a resident private company. During the $2023$ income year $,$ SJ recorded an accounting profit of $$1,00,000.$ In addition to the transactions recorded in the financial statements, SJ noted the following: During $2021,$ SJ purchased business premises for $$500,000.$ There were $$2,00,000$ of construction costs incurred on the property in $2005.$ Calcu;ate the taxable income of SJ for the $2023$ income year. a$)$ $$95000$ b$)$ $$105000$ c$)$ $$87500$ d$)$ $$112,500$