Matthews Company had $$26,000$ in cost of goods sold, $$12,000$ in general expenses, $$120,000$ in gross sales, $$5,000$ in sales discounts, $$1,400$ in sales returns and allowances, and $$17,000$ in selling expenses. What is Matthews Company's gross profit?

a$.$ $$58,600$

b$.$ $$87,600$

c$.$ $$94,000$

d$.$ $$113,600$