Kalotyre Retails Its Bridgestone Tires at $141

Kalotyre retails its Bridgestone tires at $141.67 each. They purchase the tires from the factory for $103.11 each. Overhead expenses are 20% of the selling price. Determine the operating profit per tire.

A) $38.56
B) $17.94
C) $10.23
D) $59.18
E) $73.98