Monty Properties Corporation reported the following results for its first three years of operations: 2022 income (before income taxes) 2023 loss (before income taxes) 2024 income (before income taxes) O $(261000) O $0 $45000 (405000) There were no permanent or reversible differences during these three years. Assume an income tax rate of 30% for 2022 and 2023, and 40% for 2024, and that any deferred tax asset recognized is more likely than NOT to realized. If Monty Properties elects to use the carryforward provisions and NOT the carryback provisions, what income (loss) is reported for 2023? $(243000) O $(405000) 450000