Brown Office Supplies Recently Reported $19,500 of Sales,$8,250 of Operating

Brown Office Supplies recently reported $19,500 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) $10,378
B) $10,201
C) $8,870
D) $9,580
E) $8,515