— The likely Democratic opponent for Gov. Nikki Haley released three years of tax returns Tuesday and again challenged Haley to release more of hers.

State Sen. Vincent Sheheen’s total income last year was $224,920, while his taxable income was $198,218. He made about $85,000 more in 2011, and $39,000 less in 2010, according to copies of his state and federal tax returns provided to reporters.

The differences are due to the fluctuation of business at his law firm and his personal caseload, Democratic Party spokeswoman Kristin Sosanie said.

Sheheen paid a combined $40,843 in state and federal taxes in 2010, $78,251 in taxes in 2011, and $53,109 in 2012.

The three years of tax returns are in addition to the 10 years that Sheheen released during his 2010 gubernatorial race.

“It’s not enough to say one thing and do another on ethics and leadership. We have to walk the walk,” Sheheen, D-Camden, said in a statement. “I call on other leaders in our state to release their returns as well.” That applies to Haley especially, he added.

A rematch between Haley and Sheheen is widely expected in 2014. Though Haley has not officially announced she’ll seek a second term, the two are taking shots at each other as if the campaigns were in full gear.

“This is nothing but a smokescreen,” said Tim Pearson, Haley’s senior adviser for her expected run.

The tax return releases of both Haley, a former House member, and Sheheen cover their years in office and initial election year.

In 2010, Haley let reporters view six years of returns — three just before her Republican primary runoff and three more after Sheheen’s first challenge. Since taking office, she’s made her tax returns available each spring. Her 2012 returns will be available for review next week, said her spokesman Rob Godfrey.

She has never, however, allowed copies to be made or removed from her office.