Sean Co. has sales of $300,000 and COGS of $240,000 for the year ended December 31, 2023.It also has selling expenses of $32,000 and administrative expenses of $10,000.What is the income from operations amount on an income statement under ASPE taking into account income tax expense? Assume a tax rate of 30%.( Select one: a. $48,000 b. $60,000 c. $12,600 d. $18,000