please explaij how to do these

Income tax expense has not yet been accrued. The company's income tax rate is 20% on all items. What amount should be reported in the company's Year 6 income statement as income from continuing operations? A. $240,000 B. $88,000 C. $46,400 D. $72,000 E. $80,000 10. In Year 10, the Perasso Meat Packing Company changed the depreciation method used from the straight-line method to an accelerated method. Depreciation recorded in prior years on existing equipment was $126,000 applying the straight-line method. Depreciation in prior years would have been $186,000 if the accelerated method had been used. Assuming an income tax rate of 20%, Perasso's increase in Year 10 's beginning retained earnings would be: A. $80,000 B. $48,000 C. $32,000 D. $0