The corporate charter of Cedar, Inc. authorized the issuance of $40$ million, $$1$ par comm$$n shares. During $2024,$ its first year of operations, Cedar had the following transactions:

January $2,2024$

Sold $15$ million shares at $$7$ per share

September $12,2024$

Reacquired $4$ million treasury shares at $$6$ per share

December $18,2024$

Resold $3$ million treasury shares at $$10$ per share

What amount should Cedar report as additional paid$-$in capital in its December $31,2024,$ balance sheet?

$$102$ million

$$105$ million

$$99$ million

$$95$ million