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Year Taxable and Pretax Financial Income Income Tax Rate Income Tax Paid 2012 $21,400 40% $8,560 2013 32,000 40% 12,800 2014 29,300 35% 10,225 2015

Year Taxable and Pretax Financial Income Income Tax Rate Income Tax Paid
2012 $21,400 40% $8,560
2013 32,000 40% 12,800
2014 29,300 35% 10,225
2015 (73,100) 40% 0
2016 22,500 34% ?
2017 (94,300) 35% 0

What amount of refund will ABC file for in 2017?

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