A CCPC based in Alberta has set up a branch operation in Saskatchewan. During the year Alberta operations had the following: Sales - $3,000,000; Salaries - $1,600,000; Other expenses - $700,000. The Saskatchewan operations had the following: Sales - $300,000; Salaries - $210,000; Other expenses - $70,000. Provincial tax rates for the two provinces are: Alberta - 12%; Saskatchewan - 11%. How much did the CCPC pay in total provincial taxes for the year?

A. $86,400

B. $85,745

C. $85,565

D. $86,200

E. none of the above