Sweeney Co. began operations in 2021 and reported $225,000 in income before income taxes for the year. Sweeney's 2021 tax depreciation exceeded its book depreciation by $25,000. Sweeney also had 12/31/21 Accrued Revenues of $10,000. Sweeney's tax rate for 2021 was 35%, and the enacted rate for years after 2021 is 40%. What is 2021 Income Tax Expense? Select one: a $66,500 b. $76,000 c. $80,500 d. $104,000 e. $72,500