options

A. 154 Million

B. 138 Million

C. 174 million

D. 20 million

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BRN, Inc. reported $470 million in income before income taxes for 2018, Its first year of operations. Tax depreciation exceeded depreciation for financial reporting purposes by $50 million. The firm also had non-tax-deductible expenses of $20 million relating to permanent differences. The income tax rate for 2018 was 35%, but the enacted rate for years after 2018 is 40%. What is the income tax expense for the year 2018