for the year 2015, Speedy Chef, a fast food restaurant,had a Gross Profit of $1,281,648. Speedy Chef had the following expenses:

• Cost of Goods Sold $1,251,167
• Selling Expense $70,578
• Rent Expense $156,941
• Utilities Expense $73,994
• Insurance Expense $35,148
• Wages $505,245
• General & Administrative $24,358
• Miscellaneous $32,968
• Interest Expense $4,059
• Income Tax Expense $60,596

What would Speedy Chef's Income Before Taxes be for 2015