Purl Corporation’s income statement for the year ended December 31, 2006, shows the following:

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Income before income tax and extraordinary item

$900,000

Gain on life insurance coverage—included in the above $900,000 income amount

100,000

Extraordinary item—loss due to earthquake damage

300,000

Purl’s tax rate for 2006 is 40%. How much should be reported as the provision for income tax in Purl’s 2006 income statement?

  1. $200,000
  2. $240,000
  3. $320,000
  4. $360,000