Caesar Corporation reported income before taxes of $180,000 for the years 2020,2021 , and 2022. In 2023 they experienced a loss of $180,000. The company had a tax rate of 25% in 2020 and 2021, and a rate of 35% in 2022 and 2023. Assuming Caesar uses the carryback provisions for the net operating loss, by what amount will the income tax benefit reduce the net loss in 2023 ? A. $63,000 B. $54,000 C. $45,000 D. $180,000