In $2024,$ Eagle Corp. acquired a piece of equipment and incurred the following expenditures related to the equipment throughout the year:

Sales price, $$88,000$

Sales taxes, $$5,300$

Freight$-$in$,$ $$2,400$

Insurance while equipment was in$-$transit, $$3,700$

Interest on loan used to acquire equipment, $$8,100$

Installation and testirg, $$1,200$

Periodic lubrication, $$2,000$

Engine overhaul, $$9,000$

Repair of equipment's cracked screen, $$5\mathrm{.}000$

Given only the above information $($not considering any, $$reciation$)$ what amount is the equipment account valued at on the balance sheet at as cf December $31,2024?$

$$107,200$

$$100,600$

$$109,600$

$$100,600$

None of the above.