The following additional data were provided:

Dividends for the year $2025$ were $$182000.$

During the year, equipment was sold for $$238000.$ This equipment cost $$350000$ originally and had a book value of $$288000$ at the time of sale. The loss on sale was incorrectly charged to cost of sales.

All depreciation expense is in the selling expense category.

Under the direct method, the total amount of cash paid for taxes is

$$324000.$

$$390000.$

$$334000.$

$$278000.$