Marmaduke Company reported 2023 Income Before Taxes of $850,000 and a Discontinued Operations Loss (before tax) of $24,000. All items are subject to a 20% tax rate.

In its 2023 Income Statement, Marmaduke would report the following amount as a separate line item for Income Tax Expense:

A. 48,00 B. $165,200 C.$170,000 D. $128,800

Why the correct answer is option C instead of option A? According to the defenition: Discontinued operations are reported in a separate line item in the income statement and are not part of the ongoing operational activities. So I don't know why option A is incorrect.