Parent and Sub are filing a consolidated return for $2023.$ They also filed a consolidated return in $2022,$ where they generated a $$250,000$ Net Operating Loss.$$

Parent$$s activity:

$$ Parent had separate taxable income of $$185,000$ which included an $$18,500$ long term capital gain.

$$ Parent made a $$9,200$ charitable contribution during the year which is included in their separate taxable income.

$$ Parent also received the following dividends included in their separate taxable income: $$15,000$ dividend from a less$-$than$-20\%-$owned corporation, and a $$10,000$ dividend from Sub.

Sub$$s income:

$$ Sub generated $$83,500$ of separate taxable income and also incurred a $$3,700$ short term capital loss.

$$ Sub$$s separate taxable income includes a gain of $$10,000$ from the sale of equipment. Sub had purchased the equipment from Parent in $2021,$ and Parent realized a gain of $$20,000$ from that sale.

$$ Finally, Sub paid $$5,000$ in charitable contributions which is included in their separate taxable income.

Using the facts above and the NOL carryforward available from $2022,$ calculate Consolidated Taxable Income for $2023.($Note that none of the SRLY or $382$ limitations are applicable to the NOL carryforward$).$