Papa Roach Exterminators, Inc., has sales of $669,000, costs of $275,000, depreciation expense of $36,000, interest expense of $28,000, and a tax rate of 35 percent. If the firm paid out $76,000 in cash dividends. What is the addition to retained earnings?

A.$166,500

B.$202,500

C.$124,650

D.$138,500

E.$174,500