Reeves Company's condensed income statement for the fiscal year 2020 follows: Revenue $12,460 Cost of Goods Sold 5,420 Gross Profit 5,040 Selling, General & Admin. Expenses (SG&A) 2,140 Other Expenses (Income) 1,090 Net Income before Taxes 1,810 For 2021, an analyst is forecating revenue of $13,400. If there are no changes to Young's business model, what would the logical forecast for SG&A expenses be for 2021? A. $1,947 B. $5,857 C. $2,455 D. $2,301