A contractor who files as unmarried (single) to the IRS has an effective tax rate of 28%. His gross income is $155,000, other income is $4000, personal expenses are $45,000, and deductions and exemptions are $12,000. His total income tax due is closest to:

(a) $28,550

(b) $41,160

(c) $43,400

(d) $55,750