Market Basket is considering borrowing debt and change the capital structure from all equity to levered capital structure. The all-equity capital structure would consist of 60,000 shares of stock. If they take debt the new number of share outstanding will be 15000 less than that of original all equity firm. The company is considering to borrow $250,000 of debt with an interest rate of 7.25 percent. Ignoring taxes, what is the break-even level of earnings before interest and taxes between these two options?

A. $50,500 B. $68,200 C. $81,400 D. $72,500