The CEO of Madison Inc. has provided you with the following information for its operation for 2013. Dollar figures are in thousands.

Sales Revenue = $200

Cost of goods sold = $120

Total Contribution Margin = $100

Fixed costs: Manufacturing = $40

Fixed costs: S&A = $20

Variable Selling Expense = $20

The tax rate for Newark is 25%. If they want to increase the after-tax income for 2015 by $15, by how much do they have to increase their sales revenue? Assume everything else stays constant (including the price).

A. $20

B. $30

C. $40

D. $50

E. None of the above