why d$.200?$ Consider the following excerpts from the financial statements of Baker Inc. Amounts in $ $2023$ Income statement Depreciation expenses $70$ Fines $100$ Income tax expense $260$ Tax Footnote Current tax expense $234$ Assuming that there are no temporary or permanent differences other than the ones listed in the table and that the statutory tax rate is $20\%,$ what was the depreciation expense reported by Baker Inc. in its tax returns? a$.0$ b$.$ $$40$ c$.$ $$70$ d$.$ $$200$