Marlin Corporation reported pretax book income of $1,005,000. During the current year, the net reserve for warranties increased by $26,000. In addition, book depreciation exceeded tax depreciation by $100,500. Finally, Marlin subtracted a dividends received deduction of $15,500 in computing its current year taxable income. Marlin's current income tax expense or benefit would be:

• $237,615 tax expense.

• $234,360 tax expense.

• $211,050 tax expense.

• $206,693 tax expense.

Please explain??? No Tax Rate Given. If I use 34% none of the answers match.