The stockholders' equity section of Ivanhoe Corporation as of December$31,2025,$ was as follows: Common stock, par value $$2$; authorized $20700$ shares;

issued and outstanding $10350$ shares $$20700$

Paid in capital in excess of par $25000$

retained earnings $90000$

$$135700$

On march $1,2026,$ the board of directors declared a $14\%$ stock dividend, and accordingly $1449$ additional shares were issued. On march $1,2026,$ the fair value of the stock was $$5$ per share. For the two months ended February $28,2026,$ Ivanhoe sustained a netloss of $$15000.$

What amount should Ivanhoe report as retained earnings as of march $1,2026?$

A $67755$

B $75000$

C $72055$

D $79300$