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 $ 357,340 765,950 4,600 7,100 11,800 219,900 Equipment 678,500 Accumulated Depreciation 133,700 Accounts Payable 287,700 Deferred Revenue 86,600 Income Tax Payable 0 Salaries and Wages Payable 25,200 Notes Payable (long-term) 362,040 Long-Term Debt 235,600 Common Stock 387,800 Retained Earnings 212,200 Dividends 21,200 Service Revenue 922,000 Interest Revenue 120,100 Supplies Expense 342,200 Repairs and Maintenance Expense 252,700 Depreciation Expense 58,950 Rent Expense 31,100 Income Tax Expense Unknown Required: a. Calculate the income before income tax. b. Calculate the income tax expense. c. Calculate the net income.