$32.$On September $30,2021,$ the Nehra Company pays $$9,000$ cash for rent through $\frac{2}{28}\frac{?}{22}.$ Rent Expense to be Recorded in $2022$ will be:

a$.$ $$4,500$

b$.$ $$5,400$

c$.$ $$1,800$

d$.$ $$3,000$

e$.$ $$3,600$