why is the answer D

29. Operating income and tax rates for C.J. Company's first three years of operations were as follows: Income Enacted tax rate 2020 $400,000 25% 2021 ($1,000,000) 20% 2022 $1,680,000 30% Assuming that C.J. Company opts to carryback its 2021 NOL, what is the amount of income taxes payable at December 31, 2022? a. $204,000 b. $504,000 C. $384,000 d) $324,000