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:

1st Quater - $70,000 @28%

2nd Quater - $90,000 @26%

3rd Quater - $120,000 @30%

Chicagos 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