Angel Corporation reported pretax book income of $1,006,000. During the current year, the net reserve for warranties increased by $25,900. In addition, tax depreciation exceeded book depreciation by $101,500. Finally, Angel subtracted a dividends received deduction of $26,200 in computing its current year taxable income. Angel's hypothetical tax expense in its reconciliation of its income tax expense is?

I came up with $211,260. In this case the hypothetical tax expense should just be pre-tax income times the statutory tax rate of 21%. I am just not sure I am not missing something else and wanted to double check.