Kamath-Meier Corporation's CFO uses this equation, which was developed by regressing inventories on sales over the past 5 years, to forecast inventory requirements: Inventories = $22.0 + 0.125(Sales). The company expects sales of $455.0 million during the current year, and it expects sales to grow by 20% next year. What is the inventory forecast for next year? All dollars are in millions.

a. $78.9 million

b. $90.3 million

c. $109.2 million

d. $67.5 million

e. $91.0 million