Consider the following information excerpted from Crocs, Inc.$\text{'}$s $2023$ annual

report.

The following table sets forth income before taxes and the expense for income taxes:

Answer the following:

a$.$ What is meant by the "income tax benefit" reported for $2021?$

b$.$ What percentage of total tax expense is currently payable for $2023$ and

$2022?$

c$.$ What is Crocs' effective average tax rate for $2023$ and $2022?$