Jean's Fitness Club provides monthly memberships as well as personal training sessions. The personal trainers earn 50% of the revenue for all personal training sessions. The Fitness Club also sells nutrition products. Jean's general ledger accounts indicate the following for the year. The front desk staff wages expense remains the same throughout the year. Amount ? Account Membership revenue Personal training revenue Product sales Cost of product sold Front desk staff wages expense Amount Account $140,000 Personal trainer wages expense $75,000 Space rental expense $65,000 Straight line depreciation expense $35,000 Rental insurance expense $12,000 $11,000 $6,000 $3,000 If a traditional income statement is prepared for the year, what is Gross Profit at Jeans's Fitness Club? A. $280,000 B. $207,500 C. $315,000 D. $245,000