The Blue Saints Band is holding a concert in Toronto. Fixed costs relating to staging a concert are $350,000. Variable costs per patron are $10.00. The selling price for a tickets $30.00. The Blue Saints Band has sold 23,000 tickets so far. How many tickets does the Blue Saints Band need to sell to break even?

(a.) 23,000

(b.) 20,000

(c.) 14,000

(d.) 17,500