Please help, taxable income should be $70,000

Financial Accounting II Inge Manufacturers, Inc. had earnings before taxes of $105,000 for the year ended December 31, 2019. Inge also had the following income-tax-related circumstances during 2019: Inge's warranty cost estimato for 2019 was $60,000. The compary paid independent contractors $47,000 to repair or replace its products. Tax authorities notified Inge's management that as $40,000 payment made to an official in a foreign country in 2018 violates the FCPA. In 2017. Inge made a chartable contribution of $24,000 to a national charitable organization. The taxing authorities permitted only 1/4 of that contribution to be a tax doduction in fiscal-year 2017, but the remainder may be deducted in equal installments over the following three years. Inge received $17,000 as a foe from a state government for establishing an office in that state, thus providing significant employment opportunities there. The tax authorities have dotormined that the fee will not be tacoble income. Inge made estimated payments of $20,000 to federal, state, and local tax authorities. The aggregate statutory tax rate is 40%. Inge recorded goodwill impairment of $19,000. Amortization of goodwill expense for tax purposes is $23,000. Depreciation of property, plant and equipment was greater for tax purposes than for book purposes by $22,000. ipare a schodule showing the calculation of taxable income for 2019