8 1 . GFI had pre - tax accounting income of $1 400 during 2015 . GET used accelerated depreciation for tax purposes ( $1 010 ) and straight - line depreciation for financial accounting purposes ( $200 ) During 2015 GEM accrued warranty expenses of $900 and paid cash to honour warranties of 8500 . GET's taxable income for 2015 would be A. $200 B. 81 000 C. 81 800 82 600