Alonzo Corp has a tax rate of 30 percent and income before non-operating items of $1,785,000. It also has the following items (gross amounts).

Unusual gain $ 115,000

Loss from discontinued operations 915,000

Dividend revenue 30,000

Income increasing prior

period adjustment 370,000

What is the amount of income tax expense Alonzo would report on its income statement?

Select one:

a. $304,500

b. $415,500

c. $544,500

d. $579,000