Toledo Imports, a Calendar-Year Corporation, Had the Following Income Before

Multiple Choice

Toledo Imports, a calendar-year corporation, had the following income before tax expense and estimated effective annual income tax rates for the first three quarters in 20X8: Toledo's income tax expense in its interim income statement for the nine months ended September 30 and for the third quarter, respectively, are:

A) $250,800 and $103,200.
B) $252,000 and $108,000.
C) $252,000 and $103,200.
D) $250,800 and $108,000.