Several years ago, Sa Co purchased $80\%$ of Su Co's equity share capital. Sa Co made a profit after tax of $$120,000$ in the fiscal year ending December $31,20$X$4,$ and Su Co made a profit after tax of $$35,000.$ Su Co sold goods to Sa Co for $$40,000$ during the year. The profit mark$-$up was $40\%$ on the sales price. $25\%$ of these goods were still in Sa Co's inventory on December $31,20$X$4.$

What profit is attributable to the parent company in the consolidated statement of profit or loss of the Sa Group for the year to $31$ December $20$X$4?$

$(8$ Points$)$

$$144,000$

$$148,000$

$$144,800$

$$151,000$