Carla Vista Co. reports a taxable and pretax finaricial loss of $970000 for 2021. Carla Vista's taxable and pretax financial income and tax rates for the last two years were: 2019 $970000 20% 2020 $970000 25% The amount that Carla Vista should report as an income tax refund receivable in 2021, assuming that it uses the carryback provisions and that the tax rate is 30% in 2021, is O $339500. O $194000. O $242500. O $291000.