Sunland Co. reports a taxable and pretax financial loss of $942000 for 2025 . Sunland's taxable and pretax financial income and tax rates for the last two years were: The amount that Sunland should report as an income tax refund receivable in 2025 , assuming that it uses the carryback provisions and that the tax rate is 30% in 2025 , is $282600.$235500.$188400.$251200