Ratable allocation for nonordinary items. Baxter Corporation anticipated pretax values f...

Ratable allocation for nonordinary items. Baxter Corporation anticipated pretax values for the current year as follows:

The statutory tax rates are as follows: 15% on the first $50,000, 25% on the next $25,000, 34% 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.