McEnroe, a calendar year company, has the following income before income tax provision and estimated effective annual income tax rates for the first three quarters of 2017: Income Before Income Tax Quarter Provision Estimated Effective Annual Tax Rate at the End of Quarter First $120,000 25% Second 160,000 25% Third 200,000 30% McEnroe's income tax provision in its interim income statement for the third quarter should be $74,000. $60,000. $50,000. $144,000