$($FR$)$ The Actual Costs $($AC$)$ to date are $$12,000$ and the Budget at Completion $($BAC$)$ for a project is $$60,000.$ The Earned Value $($EV$)$ is $$9,000.$ At this stage, the project management team did a manual bottom$-$up summation of costs and forecast an Estimate to Complete $($ETC$)$ of $$54,000.$ What is the Estimate at Completion $($EAC$)$ for the project?

Question $1$ options:

a$)$

$$72,000$

b$)$

$$66,000$

c$)$

$$80,000$

d$)$

$$63,000$