Artiga Corp. provides the following information for the year 20X2: Particulars Income before non-operating items Unusal Loss Extraordinary Loss Gain on disposal of equipment Increase in prior years's income due to change in accounting estimates Tax Rate Values $352,000 $45,600 $103,000 $17,500 $62,000 30% Determine the amount of tax expense Artiga would report on its income statement. a. $105,600 b. $97,170 c. $91,920 d. $110,520