Facey Corporation is considering changing its payment date from "net 45" to "net 30" as customers are currently paying in 60 days on average. The company forecasts that this change will reduce the collection period to 40 days (use a 360-day year), free up $10,000 in idle cash balances, and reduce sales from $6,000,000 to $5,400,000. Facey's variable costs are 65% of sales, its tax rate is 35%, and it has a 12% cost of capital.

What is the net annual benefit (NAB) of the proposal?

A. $ 74,700.

B. $ 91,500.

C. $102,450.

D. $104,100.