Cold, Inc., reported a $$100,000$ total tax expense for financial statement purposes in year $1.$ This total expense consisted of $$150,000$ in current tax expense and a deferred tax benefit of $$50,000.$ The deferred tax benefit consisted of $$90,000$ in deferred tax assets reduced by a valuation allowance of $$40,000.$ In year $2,$ Cold reports $$600,000$ in book net income before tax. Cold records no other permanent or temporary book$-$tax differences. At the end of year $2,$ Cold's$-$management determines that the existing valuation allowance of $$40,000$ should be reduced to zero. What is Cold's total tax expense for year $2?$

a$.$ $$86,000$

b$.$ $$40,000$

c$.$ $$126,000$

d$.$ $$250,000$