IKS has two subsidiaries: F1 and F2. We present to you the following data from 2021:

F1's variable cost margin was $300,000. Specific fixed costs were $50,000 for F1 and $30,000 for F2. F2's segment profit was $50,000. The net profit of the IKS company was $80,000.

In 2021, the total fixed costs (specific and common) of the IKS company amounted to:

a- $300,000

b- $250,000

c- $160,000

d- No answer fits

e- $220,000