Rodd Co. reports a taxable and pretax financial loss of $400,000 for 2017. Rodd's taxable and pre financial income and tax rates for the last two years were: The amount that Rodd should report as an income tax refund receivable in 2017 , assuming that it the carryback provisions and that the tax rate is 40% in 2017 , is a. $120,000. b. $140,000. c. $160,000. d. $180,000