Whispering Winds Inc. incurred a net operating loss of $$575,800$ in $2023.$ Combined income

for $2020,2021,$ and $2022$ was $$451,200.$ The tax rate for all years is $30\%.$ Whispering Winds

decided to carry back and then carry forward the loss. Assuming that it is more likely than not that

the benefits of the loss carryforward will be realized, Deferred Tax Benefit recognized in $2023$ is

a$)$ $$35,380.$

b$)$ $$37,380.$

a$)$ $$135,360.$

d$)$ $$137,360.$