Beckett Corporation expects to sustain an operating loss of $100,000 for the full year ending December 31, 20X3. Beckett operates entirely in one jurisdiction where the tax rate is 40 percent. Anticipated tax credits for 20X3 total $10,000. No permanent differences are expected. Realization of the full tax benefit of the expected operating loss and realization of anticipated tax credits are assured beyond any reasonable doubt because they will be carried back. For the first quarter ended March 31, 20X3, Beckett reported an operating loss of $20,000. How much of a tax benefit should Beckett report for the interim period ended March 31, 20X3?

a. $0

b. $8,000

c. $10,000

d. $12,500

e. None of the above.