The following information is available for Sandhill Company after its first year of operations: $210000 Income before income taxes Federal income tax payable Deferred income tax Income tax expense Net income $84000 (3200) 80800 $129200 what as $910 San ill estimates its annual warranty expense as a percentage of sales. The amount charged to warranty expense on its books amount was actually paid this year for warranty claims . Assuming a 40% income tax rate, O $83000 O $80800 O $91000 O $99000