Lizzio Co. reported the following before-tax income statement items for the year ended December 31, 2021: Operating income $250.000 Non-operating income 50,000 Loss on discontinued operations (120,000) All income statement items are subject to a 25% income tax rate. In its 2021 income statement, Lizzio's separately stated income tax expense and total income tax expense would be: $75,000 and $45,000, respectively. $75,000 and $75,000, respectively. O $45,000 and $75,000, respectively. $45,000 and $45,000, respectively