You are provided with the following amounts for Sarah Feeley for the current year:

View the amounts.

Based on the amounts, what is the total amount reported pursuant to ITA paragraph $3($a$)$ in the computation of Sarah Feeley's net income?

A$.$ $$75,150$

B$.$ $$200,150$

C$.$ $$86,150$

D$.$ $$11,150$

Amounts

Net employment income

Business A: Gross income

Business B: Gross income

Business A: Expenses $($for income tax purposes$)$

Business B: Expenses $($for income tax purposes$)$

Interest income

Taxable amount of dividends

$ $7,200$

$ $28,000$

$ $111,000$

$ $39,000$

$ $36,000$

$ $1,250$

$ $2,700$