Quality Homes $Ltd(Quality)$ has a December $31$ taxation year end. The controller has calculated the Company's $2024$ net income $as$ $$50,000.$ However, $in$ arriving $at$ this amount, the controller deducted $$30,000$

$of$ salary $toan$ employee who $is$ the sole shareholder $of$ the Company and $$5,000of$ salary $toan$ arm's length employee. Both $of$ these amounts were paid $on$ June $30,2025.$ Which one $of$ the following

represents Quality's $2024$ net income?

$A.$ $$80,000$

$B.$ $$50,000$

$C.$ $$85,000$

$D.$ $$55,000$