Please answer the following question.

19. Tyler Company made the following journal entry in late 2008 for estimated warranties. Warranties Expense 60,000 Warranties Payable 60,000 The warranties are expected to be paid in 2009 and 2010. Tyler Company is a cash basis taxpayer. Tyler has income tax payable of $92,000 at the end of 2008, and its tax rate is 35%. What amount of income tax expense should Tyler Company report at the end of 2008? O $53,000 O $113,000 O $81,500 O $71,000 21. Mason Inc. reports a taxable and financial loss of $1,950,000 for 2008. Its pretax financial income for the last two years was as follows: 2006 $900,000 2007 1,200,000 Assuming that Mason Inc. uses the carryforward provisions and that the tax rate is 25% for 2008 and 30% for all future periods affected, the amount that it reports as a net loss for financial reporting purposes in 2008 is O $-0- O $1,365,000 loss. O $585,000 loss. $1,950,000 loss