Heinz uses 1000 tons of corn syrup each year as an ingredient in its tomato ketchup products. Heinz is concerned about the increase in prices of

cornminusbased

products and purchases a

fixedminusprice

contract to buy corn syrup at $20,000 per ton. What is the impact on earnings before taxes as opposed to no hedging if the price of corn is $25,000 per ton over the next year?

B.+$5 million

C.$5million

D.+$5,000