McKay Corp. has 400 employees, each of whom is entitled to seven working days of paid sick leave each calendar year. Any unused days not taken as of December 31 will be carried forward for one year. McKay Corp. has a policy, however, that the current-year entitlement must be used prior to the use of any days that were carried forward (that is, LIFO). For the year ended December 31, the average unused entitlement was three days per employee. McKay Corp. has experienced that given this, 94% of employees will likely take no more than six paid sick leave days in the upcoming year, and that the remaining 6% of employees will take an average of nine days. How many sick days need to be accrued as a liability for McKay Corp. at December 31?

A. 120

B. 216

C. 2800

D. 48