Byron Inc. reported a taxable and accounting loss of $ 130,000 for Y4. Its pre-tax accounting income for the last two years was as follows: Y2 $60,000 Y3 80,000 The amount that Byron reports as a net loss for financial reporting purposes in Y4, assuming that it uses the carryback provisions, and that the tax rate is 25% for all years involved, is Question 44 options: $97,500 $130,000 $140,000 $32,500