The Stone Corporation reported a beginning LIFO reserve of $$30,000$ and an end of the year LIFO reserve of $$35,000.$ The cost of goods sold was $$192,000$ under LIFO. The cost of goods sold under FIFO should be

a$.$ $$157,000.$

b$.$ $$187,000.$

c$.$ $$197,000.$

d$.$ $$222,000.$