Sassy inc. reported a taxable and accounting loss of $130,000 for 2023. Its pre-tax accounting income for the preceding two years was as follows: Assuming that management wants to use the losses to carryback and recover previous income taxes paid, how much will Sassy receive as a refund based on a 25% tax rate for all years involved? a. $20,000 b. $130,000 c. $32,500 d. $35,000 Clear my choice