91. At Ruth Company, events and transactions during 2019 included the following. The tax rate for all items is 30%.

(1) Depreciation for 2017 was found to be understated by 45,000.

(2) A litigation settlement resulted in a loss of 37,500.

(3) The inventory at December 31, 2017 was overstated by 60,000.

(4) The company disposed of its recreational division at a loss of 750,000.

The effect of these events and transactions on 2019 income from continuing operations net of tax would be

a. 26,250.

b. 57,750.

c. 99,750.

d. 624,750.