Angel Corporation reported pretax book income of $1,020,000. During the current year, the net reserve for warranties increased by $28,000. In addition, tax depreciation exceeded book depreciation by $105,000. Finally, Angel subtracted a dividends received deduction of $29,000 in computing its current year taxable income. Angel's hypothetical tax expense in its reconciliation of its income tax expense is: Multiple Choice $214,200. $208,320 S208.320. $198,030. $192,150