In 2023, Apricot Corporation had taxable income of $120,000. Included in taxable income was a $10,000 capital gain. The $120,000 of taxable income does not include a $15,000 capital loss carryforward available from the previous year. What is Apricot Corporation's 2023 income tax liability before any tax credits? a. $21,000 b. $23,100 c. $25,200 d. $22,050