Finder-Spyder proposes to invest $90,000 in a new plant that will depreciate on a straight-line basis. The plant lasts for three years. Fixed costs are $195,000 per year. Their product costs $5 per unit to manufacture and sells for $20 per unit. The cost of capital is 12%, what is the level of annual sales at which taxable income is 0?

a)6,333 units

b) 10,000 units

c) 19,000 units

d) 15,000 units