Presented below are several figures reported for Post Incorporated and Mitchell Company as of Decemher $31$ of the current year which was the second year of owning Mitchell.

Two years ago, Post Incorporated acquired $\backslash (80\backslash \%\backslash )$ of Mitchell Company's outstanding common stock on January $01.$ The entire difference between the amount paid and the fair value of Mitchell's net assets is attributed to a previously unrecorded patent with a fair value of $\backslash (\backslash$$ $112,500\backslash ).$ The patent is being amortized over $20$ years. During the first year, Mitchell sold Post inventory cost $\backslash (\backslash$$ $60,000\backslash )$ for $\backslash (\backslash$$ $70,000\backslash ).\backslash (30\backslash \%\backslash )$ of this inventory was not sold to external parties until the following year. During the second year, Mitchell sold inventory costing $\backslash$$$90,000$ to Post for $\backslash (\backslash$$ $115,000\backslash ).$ Of this inventory, $\backslash (25\backslash \%\backslash )$ remained unsold on December $31,$ of the second year.

What is the amount of consolidated expenses for the second year?

$-\backslash$$$140,000$

$-\backslash$$$134,374$

$-\backslash$$$132,964$

$-\backslash$$$90,000$

$-\backslash (\backslash$$ $145,625\backslash )$