What is the amount of Colby's income before income taxes?

A) $70,100.
B) $75,100.
C) $82,800.
D) $92,000.

Income Before Taxes

An entity's earnings before tax is assessed, representing the profit generated from all operations before tax expenses.

Operating Revenues

Operating Revenues are the income earned from a company's core business operations, excluding non-operating income sources like investments.

Income Tax Expense

The amount of money a company owes in taxes based on its taxable income.