Sunland Co's 2025 income from continuing operations before income taxes was $305000. Sunland Co. reported before-tax income on discontinued operations of $84000. All taxitems are subject to a 20% tax rate. Sunland's 2025 income statement would report income tax expense of \begin{tabular}{|} $7800. \\ $44200 \\ $16800 \\ $61000 \\ \hline \end{tabular}