Smith Company Reported $350,000 in Book Income Before Income Tax

Smith Company reported $350,000 in book income before income tax during 2015, its first year of operation. The tax depreciation exceeded its book depreciation by $30,000. The tax rate for 2015 and all future years was 40%.
-Income tax expense reported on the income statement for the year ending December 31,2015 would be

A) $100,000.
B) $120,000.
C) $128,000.
D) $140,000.