On January 1, 2022, Top, Inc. acquired 70% of the outstanding voting common stock of Bottom Corp. for $320,000. There is no active market for Bottom's stock. Of this payment, $35,000 was allocated to equipment (with a five-year life) that had been undervalued on Bottom's books by $50,000. Any remaining excess was attributable to trademark with indefinite useful life. As of December 31, 2022, before preparing the consolidated worksheet, the financial statements appeared as follows:

Account Title	Top Inc.	Bottom Corp.
Sales Revenues	(380,000)	(280,000)
Cost of Goods Sold	190,000	112,000
Operating expenses	20,000	14,000
Net Income	(170,000)	(154,000)

What is the total of consolidated operating expenses?

		A. $49,000.
		B. $41,000.
		C. $34,000.
		D. $44,000.