On December $31,2023,$ Beaver Company's revenue is $$370,000$ and expenses total $$250,000$ before consideration of the following:

Accrued wages total $$14,500$;

Accrued revenues total $$43,000$;

Depreciation expense is $$20,500$;

Rental revenue of $$5,000$ was earned; the rent from a tenant was initially recorded by Bates as unearned rent revenue;

The income tax rate is $30\%$ of income before income taxes.

What is Beaver's net income after consideration of the above information?

Multiple Choice

$$93,100$

$$65,400$

$$120,000$

$$133,000$