During the first quarter of Year 2, Tech Co. had income before taxes of USD200,000, and its effective income tax rate was 15%. Tech's Year 1 effective annual income tax rate was 30%, but Tech expects its Year 2 effective annual income tax rate to be 25%. In its first quarter interim income statement, what amount of income tax expense should Tech report?
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8 .税后目标利润公式是（ ）。
A 税后利润＝（息税前利润－利息）×（1－所得税率） B 税后利润＝息税前利润－利息 C 税后利润＝息税前利润＋利息 D 税后利润＝（息税前利润－利息）×（所得税率）
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