Freda's Florist reported the following before-tax income statement items for the year ended December 31, 2021: Operating income $ 252,000 Income on discontinued operations 56,000 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 $63,000 and $77,000, respectively. $77,000 and $63,000, respectively. $77,000 and $77,000, respectively. $77,000 and $127,000, respectively.