Sweeney Co. began operations in 2021 and reported $225.000 in income before income taxes for the year Sweeneys 2021 tax depreciation exceeded its book depreciation by $25,000, Sweeney also had 12/31/21 Accrued Revenues of 510.000. Sweeney's tax rate for 2021 war 35%, and the enacted rate for years after 2021 is 40%. What is 2021 Income Tax Expense? Select one: O a $66,500 O b. $76,000 c. $80,500 Od $104,000 e. $72,500