Lira Company has an income statement that shows cost of goods sold of $320,000, rent expense of $30,000, and salary expense of $90,000. During the year, prepaid rent went up $5,000, accounts payable went down $4,000, salary payable went up $3,000, and inventory went down $2,000. Which of the following is the cash paid for salaries?

Select one:

a. $93,000

b. $87,000

c. $86,000

d. $90,000

e. $92,000