Which of the Following Equations Is Correct for Determining the Required

Which of the following equations is correct for determining the required sales in units to generate a targeted amount of pre-tax income (πB) under the equation method (where Q = sales in units, F = total fixed costs, πB = pre-tax profit, v = variable cost per unit, and p = selling price per unit) ?

A) [vQ + F] + πB − pQ = 0.
B) vQ − F + πB − pQ = 0.
C) F − πB − vQ − pQ = 0.
D) pQ + vQ + F + πB = 0.
E) πB = F × (p − v) Q.