Assume that Bonhomme's 2022 pretax accounting income is $68,000 and that Bonhomme reports $25,000 more depreciation expense for tax purposes than it shows in the accounting records, expected to reverse in 2025 . Bonhomme estimates that warranty costs associated with sales in 2022 will be $36,000; Bonhomme incurred another $29,000 in warranty claims satisfied in 2022. Also during 2022, Bonhiomme invested in tax. free municipal municipal bonds that earned $25,000 interest in 2022. A new tax law is enacted in 2022, increasing the tax rate from 21% in 2022 to 24% in 2023 and 25% in 2024 and thereafter. d. Prepare the journal entry necessary to record income taxes at the end of 2022 . e. What will Bonhomme report in the tax section of its 2022 income statement