Kandy Kane Corporation Has Income Before Taxes of $800,000 and an Extraordinary

Kandy Kane Corporation has income before taxes of $800,000 and an extraordinary gain of $200,000. If the income tax rate is 25% on all items, the income statement should show income before irregular items and extraordinary items, respectively, of

A) $650,000 and $200,000.
B) $650,000 and $150,000.
C) $600,000 and $200,000.
D) $600,000 and $150,000.