Marlin Corporation reported pretax book income of $1,013,000. During the current year, the net reserve for warranties increased by $27,600. In addition, book depreciation exceeded tax depreciation by $101,300. Finally, Marlin subtracted a dividends received deduction of $16,300 in computing its current year taxable income. Marlin's current income tax expense or benefit would be: Multiple Choice $239,799 tax expense. $236,376 tax expense, $212,730 tax expense. $208,121 tax expense