Please help! :)

The margin of safety is A. the number of units that need to be sold to achieve a profit target. B. the amount of units expected to be sold above the break-even level. C. the sales dollars needed to cover fixed costs. O D. the use of fixed costs to extract higher percentage changes in profits as sales volume changes. Product Cott has sales of $200,000, a contribution margin of 20%, and a margin of safety of $80,000. What is Cott's fixed cost? A. $16,000 B. $96,000 C. $80,000 D. $24,000