Freda's Florist reported the following before-tax income statement items for the year ended December 31, 2016: Operating income Income on discontinued operations $256,000 $53,000 All income statement items are subject to a 30% income tax rate. In its 2016 income statement, Freda's separately stated income tax expense and total income tax expense would be: $76,800 and $92,700, respectively. $92,700 and $76,800, respectively. $92,700 and $142,700, respectively. $92,700 and $92,700, respectively