Marlin Corporation reported pretax book income of $1,014,000. During the current year, the net reserve for warranties increased by $27,800. In addition, book depreciation exceeded tax depreciation by $101,400. Finally, Marlin subtracted a dividends received deduction of $16,400 in computing its current year taxable income. Marlin's current income tax expense or benefit would be:

Multiple Choice $240,072 tax expense. $236,628 tax expense. $212,940 tax expense. $208,299 tax expense.