Q$2$: A grocery store buys a new commercial stainless steel walk$-$in freezer. The freezer was listed in the vendor's catalog at $$180,000$ but the grocery store was able to secure an $8\%$ trade discount as well as payment terms of $\frac{2}{10},\frac{n}{30}.$ The store pays within the discount period, incurs sales tax of $$9,000$ and inbound freight $($fob shipping point$)$ in the amount of $$1,100.$ Once the freezer was delivered the store spent $$5,000$ in labor as follows: $$2,000$ in labor for assembly and testing and $$3,000$ in labor related to the installation of a new water line and drainage pipe as specified per the freezer's installation guide. Ignoring depreciation, at what value will the grocery store report the new freezer? A$.$ $$182,500$ B$.$ $$177,388$ C$.$ $$168,388$ D$.$ $$172,388$ E$.$ $$162,288$