The income statement of Rawl Company for the year ended December 31, 2000 shows:

Net sales $360,000 Cost of sales 190,000 Gross profit 170,000 Selling, general, and administrative expense 80,000 Income before unusual write-offs 90,000 Provision for unusual write-offs 50,000 Earnings from operations before income taxes 40,000 Income taxes 20,000 Net earnings from operations before extraordinary charge 20,000 Extraordinary charge, net of tax of $10,000 (50,000)

Net earnings (loss) $(30,000)

Required Compute the net earnings remaining after removing unusual write-offs and the extraordinary charge. Remove these items net of tax. Estimate the tax rate for unusual write-offs based on the taxes on operating income.