Following is select information for Park Company: 2020 Income Statement Sales revenue $3,640 Interest expense (100) Income before income taxes 800 Income tax expense (160) Consolidated net income 640 Net income attributable to noncontrolling interest (40) Net income attributable to Park Company shareholders 600 The income tax rate for 2020 is 20%. Dividends on preferred stock during 2020 totaled $12 and were not tax deductible. The 2020 net financing expense (after tax) for analyzing financial flexibility is: O $132 O $146 $96 $104