OXI was the first year of operations for FTW Corp. FTWs ccounting income before tax for the year ended December 31 , was $275,000. FTW follows IFRS. ther ertinent facts follow: FTWs ex enses included $5,000 in social club dues De reciation ex ense for the ear was $120,000 Capital cost allowance (CCA) claimed on FTW's tax return as $140,000 The substantivel enacted tax rate was 28% for 20X1 hat is the net amount of tax expense that FTW will report on its statement of comprehensive income for its ear ended December 31, O a. $67,200 O c. $72,800 $78,400 O d. $75,600