Sweeney Co. began operations in 2022 and reported $225,000 in income before income taxes for the year. Sweeney's 2022 tax depreciation exceeded its book depreciation by $25,000. Sweeney also had 12/31/22 Accrued Revenues of $10,000. Sweeney's tax rate for 2022 was 35%, and the enacted rate for years after 2022 is 40%. In its December 31, 2022 balance sheet, what amount of income tax liability should Sweeney report? Select one: a. $66,500 O b. $76,000 Oc. $80,500 O d. $104,000 Oe. $72,500