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Assume the following information for Ramer Company, Matson Company and for their common industry for a recent year: Current ratio Accounts receivable turnover Inventory turnover Times interest earned Debt/equity ratio Return on investment Dividend payout ratio Earnings per share Ramer 3.50 5.00 6.20 9.00 0.70 0.15 0.80 $3.00 Matson 2.80 8.10 8.00 12.30 0.40 0.12 0.60 $2.00 Industry Average 3.00 6.00 6.10 10.40 0.55 0.15 0.55 Some of the ratios and data for Ramer and Matson are affected by income taxes. Assuming no interperiod income tax allocation, which one of the following items would be directly affected by income taxes for the period