The Tempe Coincurred the following income and losses 2021 $100 2022 $60 2023 ($200) Pretax Income (loss) The Tax Rate is 40% in all years. it realization of future tax savings is doubtful, what is the 2023 final net loss to appear on the income statement? Select one O a $10 Ob $264 Oc$200 Od $120 Oe $136 on 12/31/23. The difference will reverse evenly over the