13. Ral Corp. has an incentive compensation plan under which a branch manager receives 10% of the branch's income after deduction of the bonus but before deduction of income tax. Branch income for 20X8 before the bonus and income tax was $165,000. The tax rate was 30%. The 20X8 bonus amounted to a. $12,600 b. $15,000 c. $16,500 d. $18,000