Bard Co, a calendar-year corporation, reported income before income tax expense of $10,000 and income tax expense of $1.500 in its interim income statement for the first quarter of the year. Bard had income before income tax expense of $20,000 for the second quarter and an estimated effective annual rate of 25%. What amount should Bard report as income tax expense in its interim income statement for the second quarter? O $5,000 O $6,000 O $3,500 O $7.500