2. Rawson Company is a diversified enterprise that discloses segment financial information for its operating segments. The following information is available for 2006:

Traceable Nontraceable Operating Segment Sales Expenses Expenses Segment A $400,000 $225,000 Segment B 300,000 240,000 Segment C 200,000 135,000 Totals $900,000 $600,000 $150,000 Nontraceable expenses are allocated based on the ratio of a segment’s income before nontraceable expenses to total income before nontraceable expenses. The segment profit for Operating Segment B for 2006 is:

a. $0.

b. $10,000.

c. $30,000.

d. $50,000.

e. Some other amount.