Brian O'Neil intends to sell his customers a special round-trip airline ticket package. He is able to purchase the package from the airline carrier for $400 each. The airline intends to reimburse Brian for any unsold ticket packages. The round-trip tickets will be sold for $500 each. Brian has a tax rate of 30% on his business income. What is the dollar amount of sales required for Brian to earn an after-tax profit of $7,000 if his fixed costs are $10,000?

Round to the nearest dollar.

A.$100,000

B.$50,000

C.$17,000

D.$85,000

E. $70,588