Water falling on a wheel generates a force of $36$ $N$ tangent to the wheel. Find the mass of the wheel if its inner radius is $1.2$ $m$, it is $20$ $cm$ thick (i.e. $R_2 - R_1 = 20$ $cm$), and it is being accelerated at $0.57$ $rad/s^2$.

A. $92$ $kg$
B. $70$ $kg$
C. $68$ $kg$
D. $84$ $kg$
E. $52$ $kg$