A company reported the following: Cost of Goods Sold General, Selling, and Administrative Expenses Income Tax Expense Inventory Net Income Sales Revenue Sales Discounts Sales Returns & Allowances $ 201,400 52,940 3,740 19,000 24,100 287,500 2,860 2,460 What is the amount of income before income taxes? Multiple Choice O $27,840 $30,650 O Multiple Choice $27,840 $30,650 $18,450 $55,000