6. Consider the following data set: Item purchased January 2 2021: cost $60,000: useful life 4 years depreciation for accounting 515.000 yearly: Depreciation for tax purposes in 2021. 560.000; Annual pretax income $100.000, based on income before tax and depreciation of $120.000 each year. Tax rate. 256. Income tax payable for 2021 is: a. $25,000 b. 510.000 C. 515,000 d. 560,000 e, none of the above