please if all 3 questions answered I will upvote.

Randolph Company reported pre-tax net income from continuing operations of $810,000 and taxable income of $485,000. The book-tax difference of $325,000 was due to a $205,000 favorable temporary difference relating to depreciation, an unfavorable temporary difference of $70,000 due to an increase in the reserve for bad debts, and a $190,000 favorable permanent difference from the receipt of life insurance proceeds. Randolph Company's applicable tax rate is 21%. Compute Randolph Company's effective tax rate. Chandler Corporation reported pre-tax book income of $2,100,000. Tax depreciation exceeded book depreciation by $400,000. During the year the Company capitalized $250,000 into ending inventory under $263A. Capitalized inventory costs of $150,000 in beginning inventory were deducted as part of cost of goods sold on the tax return. Assuming a tax rate of 21%, compute the company's taxes payable or refundable. Cass Corporation reported pre-tax book income of $9,000,000. During the current year, the reserve for bad debts increased by $100,000. In addition, tax depreciation exceeded book depreciation by $200,000. Cass Corporation sold a fixed asset and reported book gain of $25,000 and tax gain of $75,000. Finally, the company received $250,000 of tax-exempt life insurance proceeds from the death of one of its officers. Assuming a tax rate of 21%, compute the company's current income tax expense or benefit. (Enter the answer as a positive.)