Heinz uses 2000 tons of com syrup each year as an ingredient in its tomato ketchup products. Heinz is concerned about the increase in prices of corn-based products and purchases a fixed-price contract to buy com 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 $15,000 per ton over the next year? + A. +$10 million B. -$10 million C. +$5 million D. -$5 million E. $0