Using the sample Schedule M$-3$ below, calculate taxable income if book income is $$200,000.$

$\backslash$table$[[,($a$)$ Income $($Loss$)$ per Income Statement,$($b$)$ Temporary Difference,$($c$)$ Permanent Difference,$($d$)$ Income $($Loss$)$ per Tax Return$],[,,,,],[(1),18,000,(12\mathrm{.}000),,6,000],[(2),4,000,,(4,000),0],[,($a$)$ Expense per Income statement,$($b$)$ Temporary Difference,$($c$)$ Permanent Difference,$($d$)$ Deduction per Tax Return$],[(3),60,000,20,000,,80,000],[(4),12,000,,(6,000),6,000],[(5),2,000,,(2,000),0]]$

$$172,000$

$$196,000$

$$228\mathrm{.}000$

$$263\mathrm{.}000$