Mr. James McWhinney, president of Daniel-James Financial Services, believes there is a relationship between the number of client contacts and the dollar amount of sales. To document this assertion, Mr. McWhinney gathered the following sample information. The X column indicates the number of client contacts last month, and the Y column shows the value of sales (in thousands $) last month for each client sampled.

Number of Contacts (X)	Sales (in thousands $) Y
14	24
12	14
20	28
16	30
46	80
23	30
48	90
50	85
55	120
50	110

Calculate the estimated sales (in thousands) if 40 contacts are made: ______________

a. Approximately 57

b. Approximately 75

c. Approximately 85

d. None of the above