Freda's Florist reported the following before-tax income statement items for the year ended December 31, 2013: Operating income $270,000 Extraordinary gain $54,000 All income statement items are subject to a 34% income tax rate. In its 2013 income statement, Freda's separately stated income tax expense and total income tax expense would be: $110,160 and $91,800, respectively. $110,160 and $110,160, respectively. $110,160 and $160,160, respectively. $91,800 and $110,160, respectively