Babylonia was employed by Asempa Limited as an operations manager on $1/9/2014$ on a salary scale of GH$96,000\backslash$times GH$4,800-$ GH$124,800.$ He is entitled to rent allowance of GH$450$ per month and unaccountable entertainment allowance of $5\%$ of his basic salary. His personal car is fueled by the company and the company also provides furnished accommodation. What is the total cash emolument of Bibiloo for the $2017$ year of assessment?

A$.$ GH$129,375$

B$.$ GH$117,960$

C$.$ GH$109,250$

D$.$ GH$119,375$