Oxford Inc. was authorized to issue $200,000$ of its $10$ par value ordinary shares.

As of December $31,2024,$ the company had issued $88,000$ shares at an average price of $22$ per share.

In $2024,$ the company felt the shares were undervalued so it purchased $20,000$ treasury shares at $18$ per share.

When the share price rebounded later in the year, the company sold $8,000$ of the treasury for $25.$

Retained earnings was $829,000$ at December $31,2024.$

As of December $31,2024,$ the number of outstanding ordinary shares is

Select one:

a$.76,000.$

b$.68,000.$

c$.88,000.$

d$.200,000.$