The reported Net income (loss) for the years of 2015,2016,2017,2018,2019,2020 were $100,000, $80,000, ($300,000), $20,000, $50,000, $120,000 respectively, the policy of losses to carryback by 2 years and forward by 5 years and tax rate is 20%, what ?is the tax expense should be recorded in 2020 .$24,000 .a .$14,000.b .$0.c