On April $10,2022,$ when the spot rate is $$1\mathrm{.}19/,$ a U$.$S$.$ company sells merchandise to a customer in Italy at a price of $90,000.$ The spot rate is $$1\mathrm{.}20/$ on June $30,$ the company$$s year$-$end. Payment, in euros, is received on August $10,2022,$ when the spot rate is $$1\mathrm{.}17/.$

What amount does the company report as accounts receivable on its June $30,2022,$ balance sheet?

Select one:

a$.$ $$108,000$

b$.$ $$105,300$

c$.$ $$90,000$

d$.$ $$107,100$