Can someone please explain to me what is wrong here?

13 (The following information applies to the questions displayed below.) Randolph Company reported pretax net income from continuing operations of $1,003,000 and taxable income of $710,000. The book-tax difference of $293,000 was due to a $283,000 favorable temporary difference relating to depreciation, an unfavorable temporary difference of $140,000 due to an increase in the reserve for bad debts, and a $150,000 favorable permanent difference from the receipt of life insurance proceeds. Part 4 of 4 1.96 points d. Provide a reconciliation of Randolph Company's effective tax rate with its hypothetical tax rate of 21 percent. (Amounts to be deducted should be indicated by a minus sign. Round your percentages to 2 decimal places.) Answer is complete but not entirely correct. ETR reconciliation in $) Income tax expense at 21% $ 210,630 (31,500) Tax benefit from permanent difference Income tax provision 179,130 ETR reconciliation (in %) Hypothetical income tax rate Tax benefit from permanent difference 21.00 % 3.14 X % Effective tax rate 17.86 %