Hafnaoui Company reported pretax net income from continuing operations of $$1,136,000$ and taxable income of $$678,500.$ The book$$tax difference of $$457,500$ was due to a $$305,000$ favorable temporary difference relating to depreciation, an unfavorable temporary difference of $$122,000$ due to an increase in the reserve for bad debts, and a $$274,500$ favorable permanent difference from the receipt of life insurance proceeds. At the end of the year, the reserve for bad debts had a balance of $$152,500$; the beginning balance in the account was $$30,500.$ Hafnaoui's beginning book $($tax$)$ basis in its fixed assets was $$1,042,000($$$863,000)$ and its ending book $($tax$)$ basis is $$1,605,000($$$1,121,000).$

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

b$.$ 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.

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

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

d$.$ 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.