Brush Company has the following income before income tax and estimated effective annual income tax rates for the first three quarters of 2019 Quarter Income before income Estimated Tax provision Effective Tax rate $ 120,000 12 24 130,000 10 1 140,000 14 Required What should be Brush company estimated income for "First quarter income statement? Select one O a $39.000 O b $54,600 O c $46,800 Od None of the other points