The following information is available for Carla Vista Company after its first year of operations:

Income before income taxes $320000Federal income tax payable$139000Deferred income tax(5400)Income tax expense133600Net income$186400

Carla Vista estimates its annual warranty expense as a percentage of sales. The amount charged to warranty expense on its books was $102000. Assuming a 40% income tax rate, what amount was actually paid this year for warranty claims?

$88500

$102000

$115500

$133600