Assume that the Bell Company operates in an industry for which NOL carryback is allowed. The Bell Company had the following operating results: Year Income (loss) 40,000 Tax rate 25% Income tax 10,000 2018 2019 25% 40,000 50,000 (130,000) 10,000 15,000 2020 30% 2021 30% 0 What is the income tax refund receivable? A $27,000 B) $24,000, C) $25,000 D) $21.000