Griffey Communications recently realized $$80,000$ in operating income. The company had interest income of $$15,000$ and realized $$70,000$ in dividend income. The company's interest exp

was $$30,000.$ 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$.$ $$25,000$

b$.$ $$33,750$

c$.$ $$41,250$

d$.$ $$32,500$

e$.$ $$16,250$