Southwest U's campus book store sells course packs for $17 each. The variable cost per pack is $10, and at current annual sales of 50,000 packs, the store earns $75,000 before taxes on course packs. How much are the fixed costs of producing the course packs?

a. $164,025

b. $182,250

c. $202,500

d. $245,600

e. $275,000