ABC Inc., a publicly traded manufacturing firm, has provided the following financial information in its application for a loan. Assets $ Liabilities and equity $ Cash 50 Accounts payable 30 Accounts receivables 150 Notes payable 80 Inventory 120 Accruals 120 Long-term debt 140 Plant and equipment 650 Equity 600 Total assets 970 Total liabilities and equity 970 Also assume sales = $500, cost of goods sold = $200, taxes = $30, interest payments = $40; the dividend payout ratio is 15 per cent and the market value of equity is equal to the book value. What is the Altman discriminant function value for ABC Inc.?

A. 1.98

B. 3.71

C. 4.27

D. 2.67