Kandy Kane Corporation has income before taxes of $400,000 and an extraordinary gain of $100,000.? If income tax rate is 25% on all items, the income statement should show income before irregular items and extraordinary items, respectively, of a.$ 325,000 and $100,000 b.$ 325,000 and $75,000 c.$ 300,000 and $100,000 d. $ 300,000 and $75,000