Freda's Florist reported the following before-tax income statement items for the year ended December 31, 2016:

Operating income	$254,000
Income on discontinued operations	$64,000

All income statement items are subject to a 34% income tax rate. In its 2016 income statement, Freda's separately stated income tax expense and total income tax expense would be:

$108,120 and $86,360, respectively.

$108,120 and $108,120, respectively.

$108,120 and $158,120, respectively.

$86,360 and $108,120, respectively.