Freda's Florist reported the following before-tax income statement items for the year ended December 31, 2021: Operating income Income on discontinued operations $251,000 65,000 All income statement items are subject to a 25% income tax rate. In its 2021 income statement, Freda's separately stated income tax expense and total income tax expense would be: Multiple Choice O $79,000 and $79,000, respectively. $79,000 and $62,750, respectively. $79,000 and $129,000, respectively. $62,750 and $79,000, respectively