Forward Contract Pricing

Mark is considering entering into a forward contract to purchase a commodity at a future date. He wants to understand how the pricing of this forward contract works.

A forward contract is an agreement to buy or sell an asset at a predetermined price at a specified date in the future. The pricing of a forward contract takes into account various factors including the spot price of the commodity, the risk-free interest rate, and the time until maturity.

If the current spot price of the commodity is $100, the risk-free interest rate is 5%, and there are 2 years until the contract matures, what would be the theoretical price of the forward contract?