Pookie's business involves telephone sales, so her business phone bills are high. Her accounting year ends on 31 August, and in the year to 31 August 20X8 she has received bills for phone charges as follows:

Date received 9 October 20X7 5 January 20X8 6 April 20X8 8 July 20X8 Date paid 15 October 20X7 15 January 20X8 14 April 20X8 12 July 20X8 Period covered 1.7.X7-30.9.X7 1.10.X7-31.12.X7 1.1.X8-31.3.X8 1.4.X8-30.6.X8 Amount (£) 9 760 12 666 8 444 9 530 Pookie estimates that her telephone charges for July and August will be two- twelfths of the total of the charges for the 12 months to 30.6.X8.

To the nearest £, what is the telephone expense for inclusion in Pookie's profit and loss account for the year ending 31 August 20X8?

a) £40400

b) £40 626

c) £47 133

d) £33 667.