The following is selected information from Kingbird, Inc. for the fiscal year ending October $31,2025.$

Cash received from customers

Revenue recognized

Cash paid for expenses

Cash paid for computers on November $1,2024$ that will be used for $3$ years

Expenses incurred including any depreciation

Based on the accrual basis of accounting, what is Kingbird's net income for the year ending October $31,2025?$

$$237120$

$$307800$

$$255360$

$$289560$