The following information has been provided by the Evans Retail Stores,  Inc., for the first quarter of the year: 

Sales                                                 $350,000

Variable selling expense                       35,000

Fixed selling expenses                         25,000

Cost of goods sold (variable)             160,000

Fixed administrative expenses             55,000

Variable administrative expenses         15,000

The gross margin of Evans Retail Stores, Inc. for the first quarter is:

     A)   $210,000.

     B)   $140,000.

     C)   $220,000.

     D)   $190,000.