Cheyenne Corporation has pretax financial income (or loss) from 2015 through 2021 as follows. Income (Loss) Tax Rate 2015 $60,480 25 % 2016 (88.200) 20% 2017 113,400 20 % 2018 37,800 20 % 2019 132.300 20 % 2020 (75,600) 25 % 2021 161.200 25 % Pretax financial income (loss) and taxable income (loss) were the same for all years since Cheyenne has been in business. In recording the benefits of a loss carryforward, assume that it is more likely than not that the related benefits will be realized How should the income tax expense section of the income statement for 2017 appear? (Enter negative amounts using either a negative sign preceding the number 8.-45 or parentheses es. (15))