Suppose for the year 2015, speedy chef, a fast food restaurant, had a gross profit of $1,281,648. speedy chef had the following expenses: cost of goods sold $1,251,167 selling expense $70,578 rent expense $156,941 utilities expense $73,994 insurance expense $35,148 wages $505,245 general & administrative $24,358 miscellaneous $32,968 interest expense $4,059 income tax expense $60,596 what would speedy chef's income before taxes be for 2015?