Carrier Company's Budgeted Income Statement for 2014 Follows How Much Would Be Reported as Income Before Taxes on Sales

Carrier Company's budgeted income statement for 2014 follows: $\begin{array}{lr}\text { Sales (4,000 units) }&&\$84,000\\\text { Less: }\\\text { Variable costs } & \$ 44,000 \\\text { Fixed costs } & 26,000&70,000\\\text { Income before taxes }&&\$14,000\end{array}$ How much would be reported as income before taxes on a flexible budget for 5,000 units?

A) $24,000
B) $50,000
C) $38,750
D) $52,000