You are comparing a $45,000 job offer in St. Paul to a $57,000 job offer in San Francisco. St. Paul's costs are 92 percent of the national average whereas San Francisco's costs are 150 percent of the national average. What is the equivalent high-cost salary?

A)$73,370

Option B:

$34,960

Option C:

$92,935

Option D:

$27,600