Hometown Lumber Company has the following expected sales in dollars from its Sales Budget for the year ended December $31,20$X$1$:

Q$1-$ $$103,000$ Q$2-$ $$118,700$ Q$3-$ $$59,800$ Q$4-$ $$343,600$

Expected sales are $25\%$ cash, $75\%$ credit. For credit sales, $40\%$ are collected in the quarter of the sale, $60\%$ are collected in the following quarter. The Accounts Receivable balance at the beginning of Q$120$X$1$ is $$80,000.$ The total amount of cash expected to be collected in quarter$-1$ is:

a$.$

$$80,000$

b$.$

$$105,750$

c$.$

$$106,856$

d$.$

$$136,650$