Stone Co. reported $225,000 in income before income taxes for 2017. Stone's 2017 book depreciation exceeded its tax depreciation by $25,000 due to partial reversal of accelerated depreciation in a previous year. Stone also accrued $20,000 of estimated warranty expenses on 12/31/17. Stone's tax rate for 2017 (and previous years) was 40%, and the enacted rate for years after 2017 is 35%. In its 2017 income statement, what amount of should Stone report for Income Tax Expense? Select one: O a. $98,000 b. $90,000 O c. $91,000 d. $108,000 O e. $101,000