SAD Company is considering $2$ alternative cost structures $($and selling prices$).$ They are as follows:

Alternative #$1$selling price$/$unit $=$ $$100,$ variable cost per unit $=$ $$75,$ and

fixed cost $=$ $$50,000.$

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Alternative #$2---$selling price per unit $=$$$180,$ variable cost per unit $=$ $$110,$ and

fixed cost $=$ $$185,000.$

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How much is the net income under alternative #$1$ and alternative #$2$ at the POINT OF INDIFFERENCE?

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A$.$ $$15,000$ C$.$ $$25,000$

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B$.$ $$20,000$ D$.$ $$30,000$