rane Company has a tax rate of 30 percent and income before non-operating items of $1393000. It also has the following items (gross amounts).

Unusual loss	$222500
Discontinued operations loss	605000
Gain on disposal of equipment	49500
Change in accounting principle
increasing prior year's income	317000

What is the amount of income tax expense Crane would report on its income statement?

$366000

$446250

$279600

$417900