John Owen Owns a Drugstore That Is Experiencing Significant Growth $$\begin{array} { | c | c | } \hline \text { Quarter } & ( \$ 000 ) \\\hline 1 & 240 \\2 & 180 \\3 & 220 \\4 & 260 \\\hline\end{array}$$

John Owen owns a drugstore that is experiencing significant growth.Owen is trying to decide whether to expand its capacity,which currently is $200,000 in sales per quarter.Sales are seasonal.Forecasts of capacity requirements,expressed in sales per quarter for the next year,follow.
$$\begin{array} { | c | c | } \hline \text { Quarter } & ( \$ 000 ) \\\hline 1 & 240 \\2 & 180 \\3 & 220 \\4 & 260 \\\hline\end{array}$$
Owen is considering expanding capacity to the $250,000 level in sales per quarter.The before-tax profit margin from additional sales is 15 percent.How much would before-tax profits increase next year because of this expansion?

A) less than $15,000
B) more than $15,000 but less than $16,000
C) more than $16,000 but less than $17,000
D) more than $17,000