Ben, a resident of Idaho, buys a $$100$ shirt at a store in State A$.$ The store only does business in State A$.$ State A has a $4\%$ sales tax. He takes the shirt with him back to Idaho and uses it in Idaho. How much use tax does Ben owe Idaho?

Ben, a resident of Idaho, buys a $$100$ shirt at a store in State A$.$ The store only does business in State A$.$ State A has a $4\%$ sales tax. He takes the shirt with him back to Idaho and uses it in Idaho. How much use tax does Ben owe Idaho?

A$.$ $$6$

B$.$ $$4$

C$.$ $$2$

D$.$ $$0$