For interim financial reporting, a company's income tax provision for the second quarter of 2011 should be determined using the

a. statutory tax rate for 2011.

b. effective tax rate expected to be applicable for the full year of 2011 as estimated at the end of the first quarter of 2011.

c. effective tax rate expected to be applicable for the full year of 2011 as estimated at the end of the second quarter of 2011.

d. effective tax rate expected to be applicable for the second quarter of 2011.