William left his job in a reputed accounting firm where he had worked as a senior accountant. He was getting $95000 as yearly salary. After establishing William Tool Company, he hired two students who assisted him managing his account books for which they are paid $3250 each per year. Total revenue of the William Tool Company $620000 in first year. The interest forgone for the invested funds was $34000 per year. The material cost was $45000; costs for rented equipment were $32000, salary given to the security man was $21000 and wages given to workers were $155200 in a year. Harry estimated his entrepreneurial talent was worth $19280 per year. He was also offered $22520 per year to train employees in another firm.

Accounting profits were

A.$336000

B.$360300

C.$158130

D.$632000