2 Marlin Corporation reported pretax book income of $1,009,000. During the current year, the net reserve for warranties increased by $26,800. In addition, book depreciation exceeded tax depreciation by $100,900. Finally, Marlin subtracted a dividends received deduction of $15,900 in computing its current-year taxable income. Marlin's current income tax expense or benefit would be:

multiple choice

a. 211,890 tax expense

b. 238,707 tax expense

c. 235, 368 tax expense

d. 207, 407 tax expense