On December $31,2023,$ Beaver Company's revenue is $$600,000$ and expenses total $$320,000$ before consideration of the following:

Accrued wages total $$22,000$;

Accrued revenues total $$72,000$;

Depreciation expense is $$34,000$;

Rental revenue of $$18,000$ was earned; the rent from a tenant was initially recorded by Bates as unearned rent revenue;

The income tax rate is $40\%$ of income before income taxes.

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

Multiple Choice

$$177,600$

$$188,400$

$$280,000$

$$314,000$