Sophie's Dog Supplies Has Income Before Taxes of $550,000 and an Extraordinary

Sophie's Dog Supplies has income before taxes of $550,000 and an extraordinary loss of $170,000. If the income tax rate is 30% on all items, the income statement should show income before irregular items and an extraordinary loss, respectively, of

A) $550,000 and ($170,000) .
B) $385,000 and ($86,700) .
C) $385,000 and ($119,000) .
D) $165,000 and ($51,000) .