Kelly Company has pretax accounting income of $$100,000$ for $2024.$ The following items were considered differences between pretax accounting and laxable income

Inlerest on municipal bonds $$9,000$

Excess tax depreciation $$4,000$

Life insurance premiums on officers $$5,000$

Warranty expense $$10,000$;$$8,000$ in warranties actually paid.

The company is subject to a $30\%$ tax rate. What is Kelly Company's effective tax rate in $2024?$

A$.26\mathrm{.}7\%$

B$.31\mathrm{.}5\%$

C$.28\mathrm{.}8\%$

D$.30\mathrm{.}0\%$