Selected information regarding Tempra Capital is given below:

Earnings before interest and tax $=$$$950,125$

Interest expense $=$$$215,250$

Fixed capital expenditures $=$$$775,280$

Depreciation expense, $=$$$290,155$

Working capital investment $=$$$321,255$

Net borrowing $=$$$540,290$

Given a tax rate of $40\%,$ free cash flow available to holders of common equity is closest to:

$$742$

$$174,835$

$$554,885$