Tony$$s Tool Shed specializes in selling small farm tractors. Tony$$s starts the year with an inventory of $$140,000.$ During the year, the manufacturer delivered $$220,000$ more inventory. At year$-$end, Tony$$s counts his inventory and finds that he has tractors costing a total of $$100,000$ on hand. During the year, Tony$$s sales totaled $$300,000.$

What was his gross profit on the sales for the year?

Select one:

a$.$ $$40,000$

b$.$ $$54,000$

c$.$ $$74,000$

d$.$ $$82,000$