Ike and Nancy Lara Give Western Dance Lessons at the Elk's

Ike and Nancy Lara give western dance lessons at the Elk's Lodge on Sunday nights. The lessons cost $3.00 for members of the lodge and $4.00 for nonmembers. Half of the money collected for the lesson is paid to Ike and Nancy. The Elk's Lodge keeps the other half. One Sunday night Ike counts 40 people in the dance lesson. What is the least amount of money Ike and Nancy will make?

A)
B)
C)
D)
E)