Freda's Florist reported the following before-tax income statement items for the year ended December 31 , 2021: All income statement items are subject to a 25% income tax rate. In its 2021 income statement, Freda's separately stated income tax expense and total income tax expense would be: \begin{tabular}{lr} & $252,000 \\ inued operations & 69,000 \\ \hline \end{tabular} $80,250 and $130,250, respectively. $63,000 and $80,250, respectively. $80,250 and $63,000, respectively. $80,250 and $80,250, respectively.