In 2020, X Company's revenue was $198,000, its total variable costs were $136,620, and its fixed costs were $92,200. For 2021, the company assumes that the relationship between revenue and variable costs will not change but that fixed costs will decrease by 18%. With a 40% tax rate, what will revenue have to be in 2021 in order for X Company to earn $46,600 after taxes?

A: $494,422

B: $657,581

C: $874,582

D: $1,163,194

E: $1,547,048

F: $2,057,574