S & C Company reported taxable income of $111,000 in 2013, taxable income of $111,000 in 2014, and taxable income of $111,000 in 2015. In 2016 S & C Company experienced a net operating loss of $222,000. S & C had a tax rate of 30% in 2013 and 2014, and a rate of 40% is 2015 and 2016. The company elects to carry back the loss. What is the amount that should be reported as Income Tax Refund Receivable in 2016?

please show work, I'm trying to understand for a test.