Xavier, the tax accountant for Jax, Inc., an S corporation, has prepared Jax's Form 1120-S return for the current tax year. Jax has ordinary business income of $95,500 on the prepared return. He has now been given these additional items: $5,000 in charitable contributions, $5,500 in portfolio interest income, $6,000 in dividend income, and $7,000 in interest expense on a business loan. When Xavier updates the S corporation return with the new information, what is the updated amount of ordinary business income for Jax Inc.?

a) $107,000 b) $100,000 c) $ 88,500 d) $102,000