Wenger Company Reported Income Before Taxes of $800,000 and an Extraordinary

Wenger Company reported income before taxes of $800,000 and an extraordinary loss of $200,000. Assume that the company's tax rate is 30%. What amounts will be reported on the income statement for income before irregular items and extraordinary items, respectively?

A) $560,000 and $200,000
B) $560,000 and $140,000
C) $660,000 and $200,000
D) $660,000 and $140,000