36. Logan Corp.'s trial balance of income statement accounts for the year ended December 31, 2012 included the following: Credit Sales revenue Cost of goods sold Administrative expenses Loss on disposal of equipment Sales commission expense Interest revenue Freight-out Loss due to earthquake damage Bad debt expense Totals Debit $280,000 $100,000 50.000 18,000 16.000 10,000 6,000 24,000 6,000 $220,000 Other information: Logan's income tax rate is 30%. Finished goods inventory: January 1, 2012 $160,000 December 31, 2012 140,000 On Logan's multiple-step income statement for 2012, Extraordinary loss is A) $16,800. B) $24,000. C) $29,400. D) $42,000