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Trey, Inc. reports a taxable loss of $210,000 for 2017. Its taxable income for the last two years was as follows: Trey has no temporary or permanent differences. Trey elects the carry back provision. Trey's taxable income in future years is not likely; the tax rate is 30% for all periods affected. The amount that Trey, Inc. reports as a net loss for financial reporting purposes in 2017 is Select one: a. $189,000 loss b. $168,000 loss. c. $147,000 loss d. $70,000 loss e. $ 10.000 loss