Toledo Imports,a Calendar-Year Corporation,had the Following Income Before Tax Expense

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.