If the cost of an item of inventory is $$51\mathrm{.}00$ and the current replacement cost is $$66\mathrm{.}00,$ and the sales price is $$85\mathrm{.}00,$ what is the amount included in inventory according to the lower of cost or market?

Select the correct answer.

a$.$ $$51\mathrm{.}00$

b$.$ $$65\mathrm{.}00$

c$.$ $$117\mathrm{.}00$

d$.$ $$15\mathrm{.}00$