Dana Co$.$s officers$$ compensation expense account had a balance of $$224,000$ at December $31,$ Year $1,$ before any appropriate year$-$end adjustment relating to the following:

$*$No salary accrual was made for December $30-31,$ Year $1.$ Salaries for the two$-$ day period totaled $$3,500.$

$*$Year $1$ officers$$ bonuses of $$62,500$ were paid on January $31,$ Year $2.$

In its Year $1$ income statement, what amount should Dana report as officers$$ compensation expense?

A$.$ $$290,000$

B$.$ $$286,500$

C$.$ $$227,500$

D$.$ $$224,000$