Abbot Corporation reported pretax book income of $600,000 in 2018. Included in the computation were favorable temporary differences of $150,000, unfavorable temporary differences of $50,000, and an unfavorable permanent differences of $40,000. Abbots current income tax expense for 2018 would be:

a. 126,000

b. 117,600

c. 113,400

d.105,000