Please provide explanation:

In Year One, an investor buys shares of Bumble & Bumble for $7,000 and shares of Sage Co for $13,000. By the end of that year, each investment has increased in value by $1,000. During Year Two, the shares of Bumble & Bumble are sold for $10,200. The investor then buys shares of Buy Rite Company for $11,000. At the end of Year Two, the shares of Sage Co are worth $13,100 whereas the shares of Buy Rite Company are worth $11,500. If all of these investments are viewed as trading securities, what is the total impact on the investor's net income for Year Two?

$300 increase in net income

$1,800 increase in net income

$300 decrease in net income

$900 decrease in net income

For the year ended December 31, 2018 Blue Print Inc. reported pretax financial statement income of $900,000. Its taxable income was $800,000.The difference is due to accelerated depreciation for income tax purposes.Blue Print's effective income tax rate is 28% and Blue Print made estimated tax payments during 2018 of $95,000.What amount should Blue Print report as current income tax expense for 2018?

$252,000

$225,400

$224,000

$197,400