Harbor Corp currently leases a corporate suite in an office building for a cost of $300,000 a year. Only 88% of the corporate suite is currently being used. A start-up business has proposed a plan that would use the other 12% of the suite and increase the overall costs of maintaining the space by $27,430. If the stand-alone method were used, what amount of cost would be allocated to the start-up business? (Round the final answer to the nearest dollar.) A. $60,138 B. $32,708 C. $39,292 D. $36,000