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

31, 2011:

All income statement items are subject to a 40% income tax rate. In its 2011 income statement, Freda's

separately stated income tax expense and total income tax expense would be

Operating income $250,000

Extraordinary gain $70,000

A. $128,000 and $100,000, respectively.

B. $128,000 and $128,000, respectively.

C. $100,000 and $100,000, respectively.

D. $100,000 and $128,000, respectively.