Sheffield Co. reported the following pretax financialincome (loss) for the years 2015-2019. 2015 $328,000 2016 466,000 2017 217,000 2018 (730,000 ) 2019 226,000 Pretax financial income (loss) and taxable income (loss) were the same for all years involved. The enacted tax rate was 34% for 2015 and 2016, and 40% for 2017-2019. Assume the carryback provision is used first for net operating losses.