pents Save A Lane Corporation has an incentive commission plan for the salmes, entitling them to an additional sales commission when actual quarterly sales exceed budgeted estimates An analysis of the account incentive commission expense for the year ended December 31, 2004 follows Amount For Quarter Ended Date Paid 542.000 December 31, 2005 January 23, 2004 36.000 March 31, 2004 April 24, 2004 39.000 June 30, 2004 July 19.2004 45.000 September 30, 2004 October 23, 2004 The incentive commission for the quarter anded December 31, 2004. was $45.000. This amount was recorded and paid in January 2005 What amount should Lane reports incentive commission expense for 2004 $100.000 b. $118.000 5163.000 5205.000