a. pension expense b. amortization of prior service cost O & pension asset O d. pension liability CH19 Noelle Inc experiences the net operating loss of $200,000 in 2020 and records the tax effect of the $200,000 loss carryforward with the enacted future tax rate 20 percent. For 2021, Noelle Inc returns to profitable operations and has taxable income of $250,000, subject to a 20 percent tax rate. Noelle Inc realizes the benefits of the carryforward for tax purposes in 2021. How much should Noelle Inc report the income tax payable in 2021? Select one: O a. 10,000 O b. 50,000 c. 20,000 O d. 40,000 CH16 Zion Co. reported net income of $500,000 and preferred stock dividend of $10,000 in 2017; and had 200,000 shares of common stock o