S&C Company reported income before taxes of $91,000 for the years 2020, 2021, and 2022. In 2023 they experienced a loss of $182,000. S & C had a tax rate of 30% in 2020 and 2021, and a rate of 40% is 2022 and 2023. The company elects to carry back the loss. What is the necessary journal entry to record the NOL carryback in the year of the loss? 54,600 O A. Income Tax Refund Receivable Income Tax Benefit 54,600 63,700 O B. Income Tax Refund Receivable Income Tax Benefit 63,700 91,000 OC. Income Tax Refund Receivable Income Tax Benefit 91,000 72,800 OD. Income Tax Refund Receivable Income Tax Benefit 72,800