Chicago Company, a calendar-year corporation, had the following actual income before income tax expense and estimated effective annual income tax rates for the first three quarters in 20X2:

Quarter	Income Before Income Tax Expense	Estimated Effective Annual Tax Rate at the End of Each Quarter
First	$70,000	28%
Second	90,000	26%
Third	120,000	30%

Chicago's income tax expense in its interim income statement for the third quarter should be:

a. $36,000

b. $41,000

c. $42,400

d. $84,000