15. IKS has two subsidiaries: F1 and F2. You are presented with the following data from 2021:

F1's contribution margin was $300,000. Specific fixed costs were $50,000 for F1 and $30,000 for F2. F2's segment profit was $50,000. IKS's net income was $80,000.

In 2021, IKS's total fixed costs (specific and common) were :

a) 220 000$

b) 250 000$

c) No answer is appropriate

d) 300 000$

e) 160 000$