Sales of the Kotter Company during the past year were all cash sales. Similarly, all expenses were paid in cash. The tax rate was 30%. If the after-tax net cash inflow from these operations last year was $15,000, and if the total before-tax cash sales were $60,000, then the total before-tax cash expenses must have been:
A) $21,429
B) $27,000
C) $45,000
D) $38,571