1. Freda's Florist reported the following before-tax income statement items for the year ended December 31, 2018:
2. Operating income$250,000Income on discontinued operations$70,000
4. All income statement items are subject to a 40% income tax rate. In its 2018 income statement, Freda's separately stated income tax expense and total income tax expense would be:
5. a.$128,000 and $128,000, respectively
6. b.$100,000 and $128,000, respectively
7. c.$100,000 and $100,000, respectively
8. d.$128,000 and $100,000, respectively