The 2017 income statements of AGT Inc. reports net sales of $3,800.0 million. The balance sheet reports accounts receivable, gross of $527.9 million at December 31, 2016 and $501.0 million at December 31, 2017. For the purpose of detecting earnings management, the collection period for 2017 (rounded to the nearest day) is:

A. 7 days

B. 53 days

C. 48 days

D. None of the above