This is the inaugural year of the Craft Beer Club for beer lovers. For $43 annual, the Craft Beer Club will send three bottles of each of the four different craft beers to your doorstep. Each bottle of beer has a cost of $1.75. The fixed marketing cost is $72,000 annually. Monthly fixed costs are $24,530. How many subscribers does the Craft Beer club need to sign up annually to earn $60,000 of Profit?

a-18,521

b-19,380

c-17,644

d-16,653