marlin corporation reported pretax book income of $1,000,000. during the current year, the net reserve for warranties increased by $25,000. In addition, book depreciation exceeded tax depreciation by $100,000. Finally, Marlin subtracted a dividends received deduction of $15,000 in computing its current year taxable income. Marlin's current income tax expense or benefit would be

a. $236,250 tack expense

b. $233,100 tax expense

c. $210,000 tax expense

d. $205,800 tax wxpense