Freda's Florist Reported the Following Before-Tax Income Statement Items for the Year

Freda's Florist reported the following before-tax income statement items for the year ended December 31, 2018: All income statement items are subject to a 40% income tax rate. In its 2018 income statement, Freda's separately stated income tax expense and total income tax expense would be:

A) $128,000 and $128,000, respectively.
B) $128,000 and $100,000, respectively.
C) $100,000 and $128,000, respectively.
D) $100,000 and $100,000, respectively.