Mays Industries was established in $2017.$ Since its inception, the company has generated the following levels of earnings before taxes $($EBT$)($losses are shown in parentheses$)$:

Year EBT $

$201750,000$

$201840,000$

$201930,000$

$202020,000$

$2021(60,000)$

$202260,000$

Assume that each year the company has faced a $40$ percent income tax rate. Also, assume that current carry back and carry forward provisions were available in prior years. What is the company's tax liability for $2022?$

Question $7$ options:

a$.$ $$20,000$

b$.$ $$21,000$

c$.$ $$22,000$

d$.$ $$24,000$

e$.$ $$26,000$