For the current fiscal year, Purchases were $ 245,000, Purchases Returns and Allowances were $ 8,600, Purchases Discounts were $ 2,200 and Freight in was $ 32,000. If the beginning merchandise inventory was $ 60,000 and the ending merchandise inventory was $ 75,000, the Cost of Goods Sold is:

a). $ 266,200

b). $ 251,200

c). $ 272,800

d). $ 281,200