Griffey Communications recently realized $$115,000$ in operating income. The company had interest income of $$25,000$ and realized $$70,000$ in dividend income. The company's interest expense was $$50,000.$ Its corporate tax rate is $25\%.$ Griffey is a small company, so it is not subject to the interest expense deduction limitation$.$

Assume a $50\%$ dividend exclusion for taxes on dividends.

Which of the following most closely matches the tax liability of Griffey Communications?

a$.$ $$40,000$

b$.$ $$31,250$

c$.$ $$43,750$

d$.$ $$22,500$

e$.$ $$52,500$