For the given data, and using a simple exponential smoothing method, when forecast for year 3 as 58, and alpha of 0.3, Calculate MAPE.

Year : Demand
1 : 74
2 : 90
3 : 59
4 : 91
5 : 140
6 : 98
7 : 110
8 : 123
9 : 99

a. 20.09
b. 18.31
c. 23.34
d. 19.85