Answer:
192
Step-by-step explanation:
Given: Income tax expense for 3 years.
Finding percentage of trend analysis for the year 2.
Base year is the year 1.
Now, as we know the base year is 1st which has income tax expense $1000.
Finding percentage in trend analysis for the year 2, which has income tax expense $1920.
Percentage of year 2 in a trend analysis =

⇒ Percentage of year 2 in a trend analysis=

∴ The percentage to be assigned for year 2 in trend analysis is 192.