TLR Productions reported income before taxes of $185,000 for the years 2016, 2017, and 2018. In 2019 they experienced a loss of $400,000, TLR had a tax rate of 25% in 2016 and 2017, and a rate of 35% in 2018 and 2019. Assuming the company uses the carryback provisions for the net operating loss, what amount should be reported as Income Tax Refund Receivable in 2019? OA $46,250 OB. $111,000 C. $121,500 OD. $140,000