The Kroger Company has the following account balances as of December $31,2023$:

Purchase Returns & Allowances $$40$

Inventory, January $1600$

Sales $1,400$

Freight$-$In $100$

Sales Returns & Allowances $90$

Purchase Discounts $20$

Inventory, December $31360$

Purchases $840$

Sales Discounts $20$

Selling Costs $100$

Freight$-$Out $50$

General and Administrative Expenses $44$

Gain on Sale of Land $56$

Determine Net Income for The Kroger Company as of December $31,2023$:

Select one:

a$.$ $$82$

b$.$ $$182$

c$.($$$24)$

d$.$ $$32$

e$.$ $$132$