Sheffield Corporation has pretax financial income (or loss) from 2015 through 2021 as follows. Income (Loss) Tax Rate 2015 $58,560 25 % 2016 (85,400 ) 20 % 2017 109,800 20 % 2018 36,600 20 % 2019 128,100 20 % 2020 (73,200 ) 25 % 2021 156,400 25 % Pretax financial income (loss) and taxable income (loss) were the same for all years since Sheffield has been in business. In recording the benefits of a loss carryforward, assume that it is more likely than not that the related benefits will be realized. Indicate what the income tax expense portion of the income statement for 2016 should look like. Assume all income (loss) relates to continuing operations. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Sheffield Corporation Income Statement (Partial) For the Year Ended December 31, 2016 +A +A