A seller insists a net of $100,000 on the sale of a property. The seller will pay a 7% commission and all other closing costs, which are estimated at $1,850. What is the minimum price at which the property must be listed and sold for the seller to receive the $100,000?

a. $101,850.00
b. $104,942.78
c. $108,850.00
d. $109,516.13