hi! I specifically want to know how to get the result for (j.) I don't know where to get the 30% from. Please explain clearly.

Grid Iron Prep Inc. (GIPI) is a service business incorporated in January of the current year to provide personal training for athletes aspiring to play college football. The following transactions occurred during the month ended January 31 a. GIPI issued stock in exchange for $270,000 cash on 1/01. b. GIPI purchased a gymnasium building and gym equipment on 102 for $55,000, 80% of which related to the gymnasium and 20% to the equipment C. GIPI paid $400 cash on 103 to have the gym equipment refurbished before it could be used. d. GIPI provided $7,000 in training on 1/04 and expected collection in February e GIPI collected $42,000 cash in training fees on 1/10, of which $38,000 related to January and $4,000 related to February EGIPI paid $26,000 of wages and $7,800 in utilities on 1/30. . GIPI will depreciate the gymnasium building using the straight-line method over 10 years with a residual value of $6,000. Gym equipment will be depreciated using the double-declining balance method, with an estimated residual value of $4,000 at the end of its four-year useful life. Record depreciation on 1/31 equal to one-twelfth the yearly amount h. GIPI received a bill on 1/31 for $290 for advertising done on 131. The bill has not been paid or recorded. 1. GIPl uses the aging method for estimating doubtful accounts and, on 131, will record an estimated 3 percent of its under-30-day-old accounts as not collectible. /, GIPI's income tax rate is 30%. Assume depreciation for tax is the same amount as depreciation for financial reporting purposes