For this question, please refer to the fact pattern below. A C$-$Corp is acquired in a deal that is structured as a stock purchase, and proceeds from the transaction are distributed to shareholders based on their respective ownership percentages. What are the total proceeds to shareholders after taking into account all required tax payments?

Purchase Price $$200$

Inside Basis in Net Assets $($Asset $-$ Liabilities$)55$

Outside Basis in Stock $75$

Corporate Tax Rate $40\%$

Capital Gains Rate $20\%$

a$.$ $$125$

b$.$ $$145$

c$.$ $$175$

d$.$ $$200$