Trey, Inc. reports a taxable loss of $210,000 for 2017. Its taxable income for the last two years was as follows: 2015 2016 $60,000 80,000 Trey has no temporary or permanent differences. Trey elects the carryback provision. Trey expects taxable income in future years and has a tax rate of 30% for all periods affected. The amount that Trey, Inc. reports as a net loss for financial reporting purposes in 2017 is: Select one: a. $189,000 loss O b. $168,000 loss c. $147,000 loss O d. $70,000 loss e. $210,000 loss