You are analyzing a project and have developed the following estimates: unit sales 3,100, price per unit $215, variable cost per unit : $115, fixed costs = $164,000. The depreciation is $59,000 a year and the tax rate is 35 percent, what Net Income ? Select one O a. $56,550 O b. $61,080 O C. $60,890 O d. S65,770 O e. S61,740