D) $1,440
___________________
•Month to Annual means 1 to 12
•So 40 per month means 480 (40 x 12)
•Multiple that by each user.
•480 x 3 = 1440
X= 4
I hope this help you :D
Answer is B.
hope it helps
Formula
A=1/2 x AB x A C = 1/2 x 20 x 33 = (660/answer)