The 2017 income statement for the Clothing Division of Tom Ron Surf Company is as follows: Sales $445,000 Operating expenses 250,000 Net operating income 195,000 Interest expense 55,000 Earnings before taxes 140,000 Income tax expense (30%)42,000 Net income \$98,000 How much is net operating profit after taxes? $73,500 $136,500 $122.500 $108,500