The income statement of Racquel Jeter Consulting (RJC) has a gross profit of $352,750, and its gross profit margin is 61.55%. Selling, general, and administrative (SG&A) expenses are $12,800, depreciation and amortization expenses are 57.11% of net fixed assets, and the corporate tax rate is 25%. RJC's days of sales outstanding is closest to

A.

48.30.

B.

60.15.

C.

68.95.

D.

80.25.