Carney's current income statement shows the following: $500,000 Sales revenue Cost of goods sold Variable costs Fixed costs Gross profit Selling and administrative expenses Variable costs Fixed costs Net income $150,000 150,000 300,000 200,000 100,000 50,000 150,000 $50,000 What is Carney's margin of safety? $50,000 $125,000 $100,000 $166,667