LG1 E18-1 Corey's Copyediting is analyzing a possible merger with Katy's Copy Center. Corey's has a tax loss carryforward of $100,000, which it could apply to Katy's expected earnings before taxes of $50,000 per year for the next five years. Using a 21% tax rate, compare the earnings after taxes for Katy's over the next five years both without and with the merger