1) Income Tax 2 uestion 16w Not yet answered Marked out of 1.00 Select one P Flag quesionH Which of the following items are not included in the GAAP financial statement income tax footnote's effective tax rate reconciliation? a. Hypothetical tax on book income at U.S. Federal corporate tax rate. o b. tax expense per the GAAP financial statements c. Tax effect of temporary differences d. Tax effect of permanent differences