3. Raninu Company reports pretax financial income of $85, 280 for 2017. The following items cause taxable income to be different from pretax financial income. A. Depreciation on the tax return is greater than depreciation on the income statement by $20,620. B. Unearned rent revenue is $22,390. C. Fines of $12,900 have been deducted on the income statement. The Raninu tax rate is 40%. A. Compute the Income Taxes Payable Prepare the journal entry Prepare the Income Tax Expense section of the Income statement, beginning with "Income Before Income Taxes" B. C