Cool Stools Corporation has income before taxes of

$400,000 and a loss on discontinued operations of

$100,000. If the income tax rate is 25% on all items, the statement of comprehensive income should show income from continuing operations and discontinued operations, respectively, of

(a) $325,000 and $100,000.

(b) $325,000 and $75,000.

(c) $300,000 and $100,000.

(d) $300,000 and $75,000.