Hafnaoui Company reported pretax net income from continuing operations of $$896,000$ and taxable income of $$551,000.$ The book$$tax difference of $$345,000$ was due to a $$230,000$ favorable temporary difference relating to depreciation, an unfavorable temporary difference of $$92,000$ due to an increase in the reserve for bad debts, and a $$207,000$ favorable permanent difference from the receipt of life insurance proceeds. At the end of the year, the reserve for bad debts had a balance of $$115,000$; the beginning balance in the account was $$23,000.$ Hafnaoui's beginning book $($tax$)$ basis in its fixed assets was $$1,012,000($$$818,000)$ and its ending book $($tax$)$ basis is $$1,530,000($$$1,106,000).$

$1.$ Compute Hafnaoui Company's current income tax expense.

$2.$ Compute Hafnaoui Company's deferred income tax expense or benefit.

Note: Enter all numbers as a positive number and indicate whether a deferred tax expense or a deferred tax benefit.

$3.$ Compute Hafnaoui Company's effective tax rate.

Note: Round your answer to $2$ decimal places.

$4.$ Provide a reconciliation of Hafnaoui Company's effective tax rate with its hypothetical tax rate of $21$ percent.

Note: Amounts to be deducted should be indicated by a minus sign. Round your percentages to $2$ decimal places.