A firm reports negative taxable income of $100,000 in 20 times 4. This is an NOL. (net operating tax rate in 20x4 and all years previous, is 28%. The tax rate for years after 20 times 4 was changed in 20 times 4 to 30%. Assume sufficient future taxable income for realization of the tax benefit of the NOL. What is the recorded economic value of the NOL to the firm, as of 12/31/x4, if the carry forward only option is chosen? a. present value of 30,000 b. 28,000 c. 100,000 d. 30,000 e. present value of 100,000