For the singly$-$reinforced concrete beam shown below $(f_c^{\text{'}}=4000,f_y=60000$ psi $),$ what is most nearly the ultimate shear strength, $V_n?$

A$.83\mathrm{.}6$ kip

B$.94\mathrm{.}8$ kip

C$.145\mathrm{.}6$ kip

D$.300\mathrm{.}7$ kip