i need to know how to get 27,000

In 2023 , Eric Corporation reported $90,000 net income before income taxes. The income tax rate for 2023 was 30 percent. Eric had an unused $60,000 net operating loss carryforward arising in 2022 when the tax rate was 35 percent. The income tax expense Eric would report for 2023 would be a. $6,000. b. $9,000. c. $10,500. d. $27,000