27. Baton Company estimates that the amounts for total depreciation expense for the year ending December 31 will be $120,000 and for year-end bonuses to employees will be $200,000. What total amount of expense relating to these two items should Baton report in its quarterly income statement for the three months ended March 31? a.$0 b. $30,000 c. $50,000 d. $80,000 28. Rouge Company’s $250,000 net income for the quarter ended September 30 included the following after-tax items: A $20,000 cumulative effect loss resulting from a change in inventory valuation method made on September 1. $0 of the $60,000 annual property taxes paid on February 1. For the quarter ended September 30, the amount of net income that Rouge should report is a. $235,000. b. $250,000. c. $255,000. d. $270,000.