Lester's Has $33,600 in Sales,$17,200 in Cost of Goods Sold,$2,300

Lester's has $33,600 in sales,$17,200 in cost of goods sold,$2,300 in depreciation,$980 in interest expense,and $5,800 in selling,general,and administrative expenses.The firm owes no taxes for this year.What is the amount of the period costs that are included in the operating cash flow?

A) $25,300
B) $3,280
C) $23,980
D) $23,000
E) $5,800