Tyler is tiling the floor of his 12 foot by 16 foot living room. He plans to place one-foot by one-foot square tiles to form a border along the edges of the room and to fill in the rest of the floor with two-foot by two-foot square tiles. How many tiles will he use?<spanclass=′latex−bold′>(A)</span>48<spanclass=′latex−bold′>(B)</span>87<spanclass=′latex−bold′>(C)</span>91<spanclass=′latex−bold′>(D)</span>96<spanclass=′latex−bold′>(E)</span>120