A tubular section $($see Fig. $KCQ2\mathrm{.}3)$ with yield stress $=40$ kips per sq$.$ in $($ksi$)$ and $E=10\mathrm{.}6{10}^6$ psi is subjected to a positive moment $($M$).$ Determine the bending moment $($kip$-$in$)$ if the factor of safety $($F$.$S$.)$ is $3\mathrm{.}0.$

$108\mathrm{.}3$

$103\mathrm{.}8$

$113\mathrm{.}8$

$118\mathrm{.}3$