Forever Property and Casualty Insurance Corporation reported a net operating loss of $$260,000$ for financial reporting and tax purposes in $2019.$ The enacted tax rate is $25\%.$ Taxable income and tax rates in Forever's first two years of operation were as follows:Assuming NOL carryback is allowed for companies up to $2$ years, the amount of income tax benefit reported on the income statement for the year ended December $31,2019$ would be:$2017$$$120,00040\%2018$$$80,00025\%$$$92,000$$$65,000$ $$83,000$$$104,000$