Subject: mathqa
Question: a certain social security recipient will receive an annual benefit of $ 12,000 provided he has annual earnings of $ 9,360 or less , but the benefit will be reduced by $ 1 for every $ 3 of annual earnings over $ 9,360 . what amount of total annual earnings would result in a 60 percent reduction in the recipient ' s annual social security benefit ? ( assume social security benefits are not counted as part of annual earnings . )
Option: 
A: $ 17,360
B: $ 18,000
C: $ 23,760
D: $ 27,360
Answer: C