Inge Manufacturers, Inc. had earnings 'before taxes of $106,000 for the year ended December 31, 2019. Inge also had the following income-tax-related circumstances during 2019: Inge's warranty cost estimate for 2019 was $60,000. The company paid independent contractors $47,000 to repair or replace its products. > Tax authorities notified Inge's management that a $ 40,000 payment made to an official in a foreign country in 2018 violates the FCPA. In 2017, Inge made a charitable contribution of $24,000 to a national charitable organization. The taxing authorities permitted only 1/4 of that contribution to be a tax deduction in fiscal-year 2017, but the remainder may be deducted in equal installments over the following three years. Inge received $17,000 as a fee from a state government for establishing an office in that state, thus providing significant employment opportunities there. The tax authorities have determined that the fee will not be taxable income. > Inge made estimated payments of $20,000 to federal, state, and local tax authorities. The aggregate statutory tax rate is 40%. Inge recorded goodwill impairment of $19,000. Amortization of goodwill expense for tax purposes is $23,000. Depreciation of property, plant and equipment was greater for tax purposes that for book purposes by $22,000. Prepare a schedule showing the calculation of taxable income for 2019.