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 $ 351,340 753,950 4,300 6,800 11,200 Supplies 216,900 Equipment 672,500 Accumulated Depreciation 128,900 Accounts Payable 281,700 Deferred Revenue 83,600 Income Tax Payable 0 Salaries and Wages Payable 23,400 Notes Payable (long-term) 356,040 Long-Term Debt 229,600 Common Stock 380,600 Retained Earnings 207,400 Dividends Service Revenue 20,000 904,000 Interest Revenue 114,100 Supplies Expense 336,200 Repairs and Maintenance Expense 247,900 Depreciation Expense 57,750 Rent Expense 30,500 Income Tax Expense Unknown Required: a. Calculate the income before income tax. b. Calculate the income tax expense. c. Calculate the net income.