Collins Co. began operations in 2015. The company lost money the first two years, but has been profitable ever since. The company's taxable income (EBT) for its first four years are summarized below: Year EBT 2015 $7,000,000 2016 $5,200,000 2017 $4,200,000 2018 $8,300,000 The corporate tax rate has remained at 34%. Assume that the company has taken full advantage of the Tax Code's carry-back, carry-forward provisions, and assume that the current provisions were applicable in 2015. What is Collins' tax liability for 2018? O a. $87,720 O b. $125,460 O c. $102,000 O d. $76,500 O e. $127,500