All of the accounts of the Grass is Greener Company have been adjusted as of December 31, 2022, with the exception of income taxes incurred but not yet recorded. Those account balances appear below. All have normal balances. The estimated income tax rate for the company is 40%. Cash Accounts Receivable Interest Receivable Prepaid Insurance Prepaid Rent Supplies Equipment $ 369,340 789,950 5,200 7,700 13,000 225,900 690,500 Accumulated Depreciation 143,300 Accounts Payable 299,700 Deferred Revenue 92,600 Income Tax Payable 0 Salaries and Wages Payable 28,800) Notes Payable (long-term) 374,040 Long-Term Debt 247,600 Common Stock 402,200 Retained Earnings 221,800 Dividends Service Revenue 23,600 958,000 Interest Revenue 132,100 Supplies Expense 354,200 Repairs and Maintenance Expense. 262,300 Depreciation Expense 61,350 Rent Expense 32,300 Income Tax Expense. Unknown Required: a. Calculate the income before income tax. b. Calculate the income tax expense. c. Calculate the net income.