please give the reason

Using the following information: Sales revenue $500,000 Gain on sale of equipment 70,000 Cost of goods sold 210,000 Interest expense 20,000 Selling & administrative expenses 40,000 Income tax rate 25% Determine the amount of income taxes. O a $75,000. . Ob O b. $40,000 . O c. $57,500. . O d. $80,000. Give your reasons