William Corporation,which Has a Fiscal Year Ending January 31,had the Following

Multiple Choice

William Corporation,which has a fiscal year ending January 31,had the following pretax accounting income and estimated effective annual income tax rates for the first three quarters of the year ended January 31,20X8:
William's income tax expenses in its interim income statement for the third quarter are:

A) $36,000.
B) $73,500.
C) $46,500.
D) $120,000.