The following information has been provided by Miller Company:

Advertising expense $$21,600$

Interest expense $$9,200$

Rent expense for store $$27,600$

Loss on sale of property and equipment $$13,200$

Cost of goods sold $$44,400$

Depreciation expense $$16,000$

Prepaid insurance $$3,800$

How much were Miller$$s total expenses in calculating income from operations?

a$.$ $$107,800$

b$.$ $$122,800$

c$.$ $$118,800$

d$.$$$93,600$