Perot Manufacturing Reported the Following Items for 2016 How Much Is Controllable Margin?
A)$125,000
B)$95,000
C)$85,000
D)$45,000

Perot Manufacturing reported the following items for 2016: $$\begin{array} { l r } \text { Income tax expense } & \$ 40,000 \\\text { Contribution margin } & 125,000 \\\text { Controllable fixed costs } & 30,000 \\\text { Interest expense } & 10,000 \\\text { Total operating assets } & 475,000\end{array}$$ How much is controllable margin?

A) $125,000
B) $95,000
C) $85,000
D) $45,000