The 2018 income statement of Racquel Jeter Consulting (RJC) has a gross profit of $98,000 on sales of 207,970. Its selling, general, and administrative (SG&A) expenses are $8,800, and depreciation and amortization expenses are 36% of net fixed assets. RJCs operating profit margin is closest to

A.

31.26%.

B.

37.45%.

C.

42.85%.

D.

50.09%.