Sand Co$.$ purchases $$102,000,8\%,$ five$-$year bonds on January $1,2024,$ with interest payable on July $1$ and January $1.$ Effective interest rate at the time of purchase is $6\%.$ The bonds are classified as available$-$for$-$sale. What should be the fair market value of the bonds as of $1/1/2024?$

$$110,701$

$$145,504$

$$117,015$

$ $75,898$