Marlin Corporation reported pretax book income of $1,012,000. During the current year, the net reserve for warranties increased by $27,400. In addition, book depreciation exceeded tax depreciation by $101,200. Finally, Marlin subtracted a dividends received deduction of $16,200 in computing its current year taxable income. Marlin's current income tax expense or benefit would be: Multiple Choice $239,526 tax expense. $236,124 tax expense O $212,520 tax expense. O $207,942 tax expense