In 2008, Eric Corporation reported $90,000 net income before taxes. The income tax rate for 2008 was 30 percent. Eric had unused $60,000 new operating loss carryforward arising in 2007 when the tax rate was 35 percent. The income tax expense Eric would report for 2008 would be:
a. $27,000
b.$6,000
c. $9,000
d.$10,500