The Estimated Taxable Income for Shebill Corporation on January 1,2011,was

Multiple Choice

The estimated taxable income for Shebill Corporation on January 1,2011,was $80,000,$100,000,$100,000,and $120,000,respectively,for each of the four quarters of 2011.Shebill's estimated annual effective tax rate was 30%.During the second quarter of 2011,the estimated annual effective tax rate was increased to 34%.Given only this information,Shebill's second quarter income tax expense was

A) $30,000.
B) $34,000.
C) $37,200.
D) $61,200.