Answer is C, but not sure how to get there

please show all steps and all calculations so I can fully understand. thank you !

12. Webster United is considering adding a new product to their lineup. The company expects to sell 15,000 units, give or take 3 percent, of this item. The expected variable cost per unit is $12 and the expected total fixed cost is $21.000. The fixed and variable cost estimates are considered accurate within a plus or minus 5 percent range. The depreciation expense is $22,000. The tax rate is 35 percent. The sale price is estimated at $15 a unit, H-2 percent. What is the camnings before interest and taxes under the best case scenario? A. $17.255 B. $17.772 C. $18,305 D. $18,824 E. S19,355