Barstool Dynamics, Inc. shows the following information in its records:

As of December $31$ Year $1$ Year $2$ For the year ended Year $2$

Accounts receivable $$12,000$ $$9,750$ Cash receipts from customers $$390,000$

Deferred revenue $2,2509,000$ Cash paid for operating expenses $165,000$

Prepaid operating expenses $14,7006,000$

Accrued liabilities $11,7007,800$

What is the accrual$-$based expense that Barstool Dynamics recognized for the year ended December $31,$ Year $2?$

Select one:

a$.$

$$169,800$

b$.$

Some other number

c$.$

$$177,600$

d$.$

$$152,400$

e$.$

$$160,200$