15. According to APB Opinion No. 28, “Interim Financial Reporting,” income taxes expense in an income statement for the first interim period of an enterprise’s fiscal year should be computed by applying the:

a. Estimated income tax rate for the full fiscal year to the pretax financial income for the interim period.

b. Estimated income tax rate for the full fiscal year to the taxable income for the interim period.

c. Statutory income tax rate to the pretax financial income for the interim period.

d. Statutory income tax rate to the taxable income for the interim period.