A pet store is subject to a 8% sales tax. The store does not separately account for the tax at the time of the sale. Instead, the gross amount of the sales revenue and sales tax are initially captured in the sales revenue account. If the gross amount is $32,000, then the amount that should be carved out and recorded as sales taxes payable is

a. $30,476

b. $1,600

c. $1,524

d. $30,400