Leer corp.'s pretax income in the current year was $100,000. the temporary differences between amounts reported in the financial statements and the tax return are as follows: depreciation in the financial statements was $8,000 more than tax depreciation. the equity method of accounting resulted in financial statement income of $35,000. a $25,000 dividend was received during the year, which is eligible for the 80% dividends-received deduction. leer's effective income tax rate was 30%. in its current year income statement, leer should report a current provision for income taxes of: a. $26,400.b. $23,400.c. $21,900.d. $18,600.