Jennings Inc. reported the following pretax income (loss) and related tax rates during the years 2019-2022. Pretax Income (loss) Tax Rate 2019 $ 80,000 40 % 2020 (180,000) 40 % 2021 230,000 20 % 2022 100,000 20 % Pretax financial income (loss) and taxable income (loss) were the same for all years since Jennings began business. The tax rates from 2019-2022 were enacted in 2019. Your answer is partially correct. Prepare the portion of the income statement, starting with "Income before income taxes," for 2021. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Jennings Inc. Income Statement (Partial) For the Year Ended December 31, 2021 4 Income before Income Taxes $ 230,000 Income Tax Expense 4 46,000 184,000 Net Income /(Loss) $ 184,000