Please solution with how you got in simple form

LO2- D 43. Palmer's Custom Saddlery reported sales of $700,000 for the current year, fixed costs of $130,000 d a contribution margin ratio of 30%. Profit before taxes equals: A, $80,000 B. $210,000 C. $360,000 D. $570,000 E. $171,000 -A 02