Ieso Corporation has two stores: J and K. During November, Ieso Corporation reported a net operating income of $30,000 and sales of $450,000. The contribution margin in Store J was $100,000, or 40% of sales. The segment margin in Store K was $30,000, or 15% of sales. Traceable fixed expenses are $60,000 in Store J, and $40,000 in Store K.Ieso Corporation's total fixed expenses for the year were:

A) $40,000
B) $100,000
C) $140,000
D) $170,000

All streams of cash flows are called annuities.