Carla Book is a tax attorney specializing in representing clients during an IRS audit. Carlas clients can pay either an hourly fee or a flat fee. The hourly fee is based on profit for Carla (her desired hourly pay) plus a portion of overhead. The flat fee is a one-time charge regardless of the hours of work required of Carla. Carla has two different flat-fee rates: IRS audit (simple) $3,500 and IRS audit (complex) $6,000. Carla expects to work 2,200 hours during the coming year of which 1,400 will be billable to clients at the hourly rate. The remainder of her working hours will be devoted to clients who selected the flat fee. Carla wants her billing rate to reflect $70 per hour worked plus a fee to recover the expected overhead spread over 2,200 hours. Carla expects to have $220,000 in overhead during the year. Carla completed 40 simple audits and 22 complex audits for clients who paid the flat fee. She worked and billed clients for 1,300 hours. Her actual overhead was $200,000. What did Carla earn during the year after expenses (if necessary, round all amounts to the nearest dollar)? Select one: a. $293,000 b. $273,000 c. $174,000 d. $347,100