Per a City ordinance, Class A (Retail Sales). Persons engaged in Class A business activities shall pay a business tax as follows: If annual gross receipts are: Then the business tax is: Not over $50,000.00 $60.00 Over $50,000.00 but not over $950,000.00 $60.00, plus $0.90 per $1,000.00 of annual gross receipts over $50,000.00 Over $950,000.00 but not over $2,000,000.00 $900.00, plus $1.10 per $1,000.00 of annual gross receipts over $950,000.00 A person had the following retail sales over the last two years: Year Retail Sales 2022 $850,000 2023 $900,000 How much business tax did the person owe for 2022? A. $60 B. $780 C. $825 D. $1,605