In Year X, H Corp. accrued $10,000 of bad debt expense. It wrote off $1,000 in Year X+1, $3,000 in Year X+2 and $6,000 in Year X+3. H Corp. earned $100,000 revenue each year and no other book-tax differences except for the bad debt expense. In Year X, the tax rate is 21%. Prior year legislation has decreased the rate to 15% starting the following year. Please compute Year X current and deferred income tax expense for H and prepare its Year X Effective Tax Rate Reconciliation.