Please answer this question.

Exercise 8 (LO 4) Ratable allocation for nonordinary items. Baxter Corporation anticipated pretax values for the current year as follows: Continuing operations.... Nonordinary items: $60,000 Item A. . . Item B Item C... (30,000 25,000 5,000 $60,000 Total The statutory tax rates are as follows: 15% on the first $50,000, 25% on the next $25,000, 3496 on the next $25,000, and 39% on amounts in excess of $100,000. Determine the tax expense traceable to nonordinary items B and C