The TP$\text{'}$s sole proprietorship had the following revenues and expenses during $2023$ :

Sales Revenue

Sales Returns

Cost of Goods Sold

Interest Expense on business loan

Car$/$Truck Expense $($repairs$,$ gas, oil, etc.$)$

$$485,000$

$$17,000$

$$161,000$

$$4,000$

$ $8,300$

$1$

Taxes and licenses

Depreciation

Utilities

Wages to sales staff

Fee paid to CPA for Schedule C

$$18,300$

$$9,500$

$$3,500$

$$110,000$

$$1,500$

The net profit for the sole proprietorship would be $ and it would be reported on

a$.$ $$154,600,$ Schedule C$,$ Line $31.$

b$.$ $$154,600,$ Schedule C$,$ Line $7.$

c$.$ $$152,400,$ Schedule $C,$ Line $31.$

d$.$ $$151,900,$ Schedule C$,$ Line $31.$