Grubie Ltd pays rent quarterly in advance on $1$ January, $1$ April, $1$ July and $1$ October. Grubie Ltd$$s year$-$end is $30$ September. The annual rent was increased from $120,000$ to $150,000$ as of $1$ March $2023.$

What figure should be included as rent expense for the year ended $30$ September $2023?$

A$.$ B$.$ C$.$ D$.$

$6.$

$140,000135,000137,500136,500$