问一道题：NO.PZ201512300100001403 第3小题 [ CFA II ]

B.

$34,260,000.

C.

$34,860,000.

解释：

C is correct.

The new interest level is $2,000,000 instead of $1,000,000. SG&A expenses are reduced by $1,600,000 ( = $5,400,000-$7,000,000) to $21,400,000 by salary expense savings. Other than a calculation of a revised provision for taxes, no other changes to the income statement results in normalized earnings before tax of $58,100,000 and normalized earnings after tax of $34,860,000.