On April $10,2022,$ when the spot rate is $$1\mathrm{.}23/,$ a U$.$S$.$ company sells merchandise to a customer in Italy at a price of $130,000.$ The spot rate is $$1\mathrm{.}24/$ on June $30,$ the company$$s year$-$end. Payment, in euros, is received on August $10,2022,$ when the spot rate is $$1\mathrm{.}21/.$

What amount does the company report as sales revenue in fiscal $2022?$

Select one:

a$.$ $$159,900$

b$.$ $$161,200$

c$.$ $$130,000$

d$.$ $$157,300$