Nolan Corp. is an accrual basis, calendar$-$year corporation. This year, it reported $$830,576$ of net income before tax. Nolan Corp. provided the additional facts below, which it used properly when it prepared its financials. The currently$-$enacted tax rate for this and all future periods is $21\%.$

$*$ Business meals expense totaled $$27,780.$

$*$ Bad debt expense of $$88,010$ was reported on the income statement. Bad debt write$-$offs totaled $$11,586.$

$*$ Nolan Corp. received $$73,000$ of unearned rental income.

$*$ Life insuance premiums on the life of the CEO totaled $$22,000.$

$*$ Current$-$year cost recovery for fixed asset purchases totaled $$982,000$ for tax purposes, whereas it reported $$259,300$ of depreciation on the income statement.

$*$ One of the company's manufacturing plants exceeded the legal limit for air pollution and incurred a $$55,000$ fine.

$*$ Nolan Corp. had prepaid $$13,000$ of this year's utility expense last year.

$*$ The company incurred a $$34,900$ net capital loss this year. It carried $$20,000$ of that amount back and received a refund at $35\%($the rate in effect for that prior year$).$

In addition, Nolan Corp. released $$143,000$ valuation allowance after re$-$evaluating positive and negative evidence regarding the related deferred tax asset this year.

Please prepare the income tax provision and construct the effective tax rate reconciliation $($in $ and $\%).$ Please show every reconciling item in the rate reconciliation regardless of significance.