On April 3, 2017 the closing price of ABC stock was $102. After trading closed the company announced news that was perceived by the market to be good. On April 4, the stock opened at $126. During the day, the market decides that the news was really bad and the stock actually goes down to $95. When the stock was trading at $97 an investor who owned the stock sold a call on the stock that will expire in 13 months. If getting the preferred tax rate on dividends is important to the investor, what is the lowest strike price call that the investor can sell? Assume that the strike prices are in $5 increments.