$(20$ Points$)$ Use the following MRP record to answer the question. $($Use a POQ with $P=2)$

$\backslash$table$[[\backslash$table$[[$ITEM: ABC$],[$Description:$]],,,,,,,,],[$Date$,1,2,3,4,5,6,7,8],[$Gross requirements,$30,30,60,,75,70,,],[$Scheduled receipts,$60,,,,,,,],[$Projected on Hand,$0,,,,,,,],[$Planned receipts,,,,,,,,$],[$Planned order releases,,,,,,,,$]]$

What are the quantities of planned order releases for item ABC for the first five weeks $($weeks $1,2,3,4,$ and $5?$

A$)30,0,60,0,145$

B$)60,0,145,0,0$

C$)0,30,60,0,0$

D$)30,0,60,145,0$