Lorango Corp. maintains its accounting records on the cash basis but restates its financial statements to the accrual method of accounting. Lorango had $110,000 in cash-basis pretax income for 2022. The following information pertains to Lorango's balance sheets for December 31, 2021 and 2022: 2022 2021 Inventory 51,000 40,000 Prepaid Expenses 13,000 6,000 Under the accrual method, what amount of income before taxes should Lorango report in its December 31, 2022 income statement? Select one: a. $114,000 b. $ 97,000 c. $128,000 d. $106,000 e. $ 92,000