Longhorn Corporation reported a loss for both financial reporting purposes and tax reporting purposes of 5231,000 in 2014. For financial reporting purposes, Longhorn reported income before taxes for s 66,000 132, ooo years 2011-2013 as listed below: 2011 2012 2013 99,000 Assuming Longhorn's tax rate is 30 percent in all periods, and that the company uses the carryback provisions, what amount should appear in Longhorn's statements for financial reporting purposes as a net loss in 2014? a. b. c. d. so S69,300 S161,700 S234,300