2-57. The fixed costs incurred by a small genetics research lab are $200,000 per year. Variable costs are 60% of the annual revenue. If annual revenue is $300,000, the annual profit/loss is most nearly which answer below? (2.2)

(a) $66,000 profit

(b) $66,000 loss

(c) $80,000 profit

(d) $80,000 loss