Sheffield Inc. reported a taxable and accounting loss of $$136400$ for $2023.$ Its pre$-$tax accounting income for the preceding two years was as follows:

$2021$

$$63200$

$202283200$

The amount that Sheffield reports as a net loss for financial reporting purposes in $2023,$ assuming that it uses the carryback provisions. and that the tax rate is $25\%$ for all years involved, is

O $$0.$

O $$109800.$

O $$136400.$

O $$102300.$