If Tanya's Husband Were to Die, She and Her Children

If Tanya's husband were to die, she and her children could live on $60,400 per year. Tanya makes $33,100 annually, and estimates additional income of $21,500 from other sources. How much insurance should she purchase on her husband to cover the shortfall, assuming a 16.7% prevailing interest rate? (Round your answer to the nearest $1,000)

A) $28,000
B) $36,000
C) $35,000
D) $30,000