On January $1,$ Year One, Big Company offers to sell a $$100,000$ bond coming due in exactly $10$ years. According to the contract, this bond pays cash interest of $4\%$ at the end of each year. A buyer is found who wants to earn $5\%$ interest each year. After some negotiations, Big agrees to the $5\%$ effective yield rate. What is the sales price for this bond?

$$92,278$

$$91,200$

$$91,600$

$$92,400$

$$ $$100,000$