A fixed price plus incentive fee contract has a target cost of $130,000, target profit of $150,000, a target price of $145,000, a ceiling price of $160,000 and a share ratio of 80/20. The actual cost of the project was $150,000. How much profit does the seller make? 

 

A) $10,000

 

B) $15,000

 

c) $0

 

d) $5,000