Angel Corporation reported pretax book income of $$1,004,000.$ During the current year, the net reserve for warranties increased by $$25,600.$ In addition, tax depreciation exceeded book depreciation by $$101,000.$ Finally, Angel subtracted a dividends received deduction of $$25,800$ in computing its current$-$year taxable income. Angel's hypothetical tax expense in its reconciliation of its income tax expense is: