how can calculate

117. ABC Industries has the following account balances: Retained earnings $ 75,000 Revenue $ 365,000 Operating Expenses $ 297,000 Interest Expense $ 17,500 Assume an income tax rate of 20%. What is the amount of income tax expense to be reported on the corporate income statement?

a) $ 13,600

b) $ 15,000

c) $ 10,100

d) $ 73,000