Blue Heron Company, with an applicable income tax rate of 30%, computed after-tax Net Income of $400,000. However, Blue Heron failed to recognize pre-tax Wage Expense of $2,000 and Interest Revenue of $5,000 in its computation. The company's final Net Income is:

Select one:

a.

$402,100

b.

$402,900

c.

$397,900

d.

$397,100

e.

$403,000