At the Bartholomew Company last year, all sales were for cash and all expenses were paid in cash. The tax rate was 30%. If the after-tax net cash inflow from these operations last year was $10,500, and if the total before-tax and tax-deductible cash expenses were $35,000, what must have been the total before-tax cash sales?

Multiple Choice

a. $45,000.

b. $50,000.

c. $60,000.

d. $65,000.