Le Casa Corporation Reported Net Income Before Extraordinary Items and Taxes

Le Casa Corporation reported net income before extraordinary items and taxes of $200,000 for the year 2009.During 2009, the average number of common shares outstanding was 35,000.Basic net earnings per share for 2009 are reported to be only $2.00.Le Casa's income tax rate is 30%.How much was Le Casa's extraordinary gain or loss (before tax) from a major theft that was perpetrated by Le Casa's payroll clerk? The theft loss was the only item that was reported net of tax in the income statement for 2009.

A) $70,000.
B) $100,000.
C) $130,000.
D) none of the above