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 to an employee who is the sole shareholder of the Company and $$5,000$ of salary to an 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$.$ $$50,000$

B$.$ $$55,000$

C$.$ $$80,000$

D$.$ $$85,000$