A company purchased inventory for $$75,000$ from a vendor on account, FOB shipping point, with terms of $\frac{2}{10},\frac{n}{30}.$ The company paid the shipper $$1,800$ cash for freight in$.$ The company paid the vendor nine days after the invoice date. If there was no beginning inventory, the cost of inventory would be $($Assume a perpetual inventory system.$)$

A$.$ $$73,200$

B$.$ $$75,300$

C$.$ $$71,700$

D$.$ $$76,800$