Pop Corp. owns 70% of the common shares of its subsidiary Soda Inc. During the current year, Pop charged Soda $5,000 per month for consulting fees. Soda charged Pop $27,000 for warehouse rent for the year. Pop and Soda reported total revenues of $150,000 and $120,000, respectively, on their separate entity statements of comprehensive income (SCI). Pop and Soda reported net income of $15,000 and $18,000, respectively, on their separate entity SCI. The tax rate for both companies is 40%. What amount would be reported for before-tax total operating expenses on the consolidated SCI, assuming no other inter-company transactions?

a) $128,000

b) $150,000

c) $183,000

d) $205,000