On December $31,2025,$ Kingbird Corporation sold for $$130000$ an old machine having an original cost of $$250000$ and a book value of $$110000.$ The terms of the sale were as follows:

$$26000$ down payment

$$52000$ payable on December $31$ each of the next two years

The agreement of sale made no mention of interest; however, $9\%$ would be a fair rate for this type of transaction. What should be the amount of the notes receivable net of the unamortized discount on December $31,2025$ rounded to the nearest dollar? $($The present value of an ordinary annuity of $1$ at $9\%$ for $2$ years is $1\mathrm{.}75911.)$

$$117474.$

$$91474.$

$$104000.$

$$182947.$