a corporation reported a $66,000 operatiing loss in 2007. In the proceeding 3 years they reported the following income before taxes

Year Income taxes tax rate
2004 $36,000 $10,800 30%
2005 $24,000 $8400 35%
2006 $48,000 $16,800 35%

The amount of tax benefit to be reported in 2007 arising from the tax carryback provisions of the current tax code would be

A) $23,100
B) $22,500
C) $21,300
D) $19,200

I cannot seem to figure this out. Can you help???