Insider Corporation has two divisions, J and K. During March, the contribution margin in Division J was $38,000. The contribution margin ratio in Division K was 40%, its sales were $133,000, and its segment margin was $40,000. The common fixed expenses in the company were $48,000, and the company's net operating income was $22,000. The segment margin for Division J was:

A $30,000

B $40,000

c $8,000

D $70,000