During $2022,$ Pharoah Company purchased $18800$ shares of Coronado Corp. common stock for $$423000$ as a passive interest

investment. The fair value of these shares was $$412660$ at December $31,2022.$ Pharoah sold all of the Coronado stock for $$27\mathrm{.}25$ per

share on July $3,2023,$ incurring $$15620$ in brokerage commissions. Pharoah Company should report a realized gain on the sale of

stock in $2023$ of

$$84020.$

$$89300.$

$$99640.$

$$73680.$