Carl's Cigar Corporation's Net Income Before Depreciation and Taxes Is

Carl's Cigar Corporation's net income before depreciation and taxes is $310,000. Using straight- line depreciation, the current year's depreciation expense would be $24,000. Using double- declining- balance depreciation, the current year's depreciation expense would be $36,000.
Assuming a tax rate of 35%, what is Carl's Cigar Corporation's net income if the double- declining- balance depreciation method is
Used?

A) $178,100
B) $166,400
C) $185,900
D) $171,600