Sh. Company buys a delivery van with a list price of $90000. The dealer grants a 14% reduction in list price and an additional 3% cash discount on the net price if payment is made in 30 days. Sales taxes amount to $920 and the company paid an extra $820 to have a special device installed. What should be the recorded cost of the van?

a.$75998.

b.$76818.

c.$75078.

d. $76766.