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 Effective Tax Tax provision rate $ % 750 120,000 2nd 130,000 2 0 4 10 3rd 140,000 Required: What should be Brush company estimated income for "First" quarter income statement? Select one: O a. $46,800 O b. $54,600 O c. $39,000 O d. None of the other points