Brown Office Supplies Recently Reported $15,500 of Sales,$8,250 of Operating

Brown Office Supplies recently reported $15,500 of sales,$8,250 of operating costs other than depreciation,and $1,750 of depreciation.It had $9,000 of bonds outstanding that carry a 7.0% interest rate,and its federal-plus-state income tax rate was 40%.How much was the firm's earnings before taxes (EBT) ?

A) $4,627
B) $4,870
C) $5,114
D) $5,369
E) $5,638