Answer: The correct option is
(B) $122.08.
Step-by-step explanation: Given that Ira bought a tennis racquet that cost $112 and the sales tax rate is 9 percent.
We are to find the total amount that Ira paid.
The total amount Ira paid is the sum of the cost price and the sales tax.
The sales tax paid by Ira is given by

Therefore, the total amount paid by Ira will be

Thus, the total amount paid by Ira is $122.08.
Option (B) is CORRECT.