Edwards Co$.$ purchased raw materials with a cost of $$95,000$ on March $2,$ Year $5.$ Credit terms of $3/20,$ n$/60$ applied. Edwards paid for the purchase on March $18,$ Year $5.$ Calculate the amount at which Edwards would record the inventory on March $2,$ Year $5,$ the date of purchase, using the method given.

Edwards uses a perpetual inventory system and the net price method.

a$.$ $$42,000$

b$.$ $$95,000$

c$.$ $$92,150$

d$.$ $$76,000$