Elaine is the owner and operator of Benes Publishing. She has a marginal tax rate of 35%. Her son, David, is currently a full-time student and she provides him with $5,000 a year for college expenses. David also has a summer job at the local Jiffy Lube. His marginal tax rate is 10%. How much pretax income does it currently take Elaine to generate the $5,000 after-taxes college help to David?
a) $7,692.31
b) $8,333.33
c) $8,888.89
d) $9,090.91