For this question, we present the following (imaginary) NON-GAAP financial disclosures from Apple. Please use these along with this excerpt from Apple's 2015 financial statements, to answer the question below.

2015 Non-GAAP disclosures

$234 million in stock based compensation (SBC) expense in cost of sales

$3,352 million in SBC expense in R&D

$564 million restructuring expenses in SG&A

$237 million litigation gain in Other income

Tax Rate on Non-GAAP items: 40%

Given 2015 Depreciation & Amortization of 11,257, calculate Non-GAAP 2015 EBITDA.

a. 86,400

b. 86,637

c. 78,337

d. 86,874

e. 75,380