Uchimura Corporation has two divisions: the AFE Division and the GBI Division. The corporation's net operating income is $11,100. The AFE Division's divisional segment margin is $78,100 and the GBI Division's divisional segment margin is $43,900. What is the amount of the common fixed expense not traceable to the individual divisions?

Multiple Choice

a. $89,200

b. $110,900

c, $55,000

d. $122,000