Please help me to calculate the wrong part thanks.

Problem 17-47 (LO. 5) The following information for 2021 relates to Sparrow Corporation, a calendar year, accrual method taxpayer: Net income per books (after-tax) $205,050 Federal income tax expense per books 55,650 Tax-exempt interest income 4,500 MACRS depreciation in excess of straight-line depreciation used for financial statement purposes 7,200 Excess of capital losses over capital gains 9,400 Nondeductible meals and entertainment 5,500 Interest on loan to purchase tax-exempt bonds 1,100 c. Prepare Schedule M-1 for 2021. Enter all amounts as positive numbers. If an amount is zero, enter "O". Schedule M-1 Reconciliation of Income (Loss) per Books With Income per Return 205,050 1 Net income (loss) per books .. 7 Income recorded on books this year not included on this return (itemize): 2 Federal income tax per books 55,650 Tax-exempt interest $ 4,500 3 Excess of capital losses over capital gains ... 9,400 4 Income subject to tax not recorded on books this year (itemize): 4,500 6,500 x 8 Deductions on this return not charged against book income this year (itemize): 5 Expenses recorded on books this year not deducted on this return (itemize): a Depreciation .... 7,200 b Charitable contributions a Depreciation ..... 0 b Charitable contributions ... $ 0 X Travel and entertainment .. $ 11,700 9 Add lines 7 and 8 State bond interest expense - $1,100 5,500 x 10 Income (page 1, line 28)-line 6 less line 9.. 265,000 6 Add lines 1 through 5 276,700