Bettner Industries recently reported $$350,000$ of sales, $$180,000$ of operating costs other than depreciation, and $$6,000$ of depreciation. The company had no amortization charges, its interes expense was $$7,500,$ and its federal$-$plus$-$state inicome tax rate was $25\%.$ In order to sustain its operations and thus generate sales and cash flows in the future, the firm was required to make $$18,000$ of capital expenditures on new fixed assets $($gross capital expenditures$)$ and to invest $$3,250$ in net operation working capital. what is the firm's free cash flow?

a$)$ $$81,650$

b$)$ $$88,150$

c$)$ $$95,250$

d$)$ $$101,750$

e$)$ $$107,750$