If selling price per unit is $ 55​, variable costs per unit are $ 29​, total fixed costs are $ 20 comma 000​, the tax rate is 35​%, and the company sells 8 comma 000 ​units, net income is​ ________.

A.

$ 188 comma 000

B.

$ 135 comma 200

C.

$ 54 comma 000

D.

$ 122 comma 200