Operating income and tax rates for C.J. Company's first three years of operations were as follows: Taxable Income Enacted tax rate Assuming that C.J. Company opts to carryback its 203NOL, what is the amount of income ax payable at December 31,20X4 ? Note: Assume C.J. Company is in an industry that is allowed to carryback NOLs under the Internal Revenue Code. $336,000 $136,000 $246,000 $216,000