Tarrant Inc. owns $80\%$ of Rockwall Corporation, and Rockwall owns $80\%$ of Kaufman Company. During $2022,$ these companies' net incomes are as follows before any consolidations:

Tarrant, $$100,000$

Rockwall, $$68,000$

Kaufman, $$40,000$

How much net income should Tarrant report for $2022?$

$$164,000$

$$180,000$

$$100,000$