Qute, Inc., earns book net income before tax of $$500,000.$ In computing its book income, Qute expenses $$50,000$ more in warranty expense for book purposes than it is allowed to deduct for tax purposes. Qute records no other temporary or permanent book$-$tax differences. Assuming that the applicable tax rate is $21\%$ and no valuation allowance is required, what is Qute$$s total income tax expense reported on its GAAP financial statements? a$.$ $$105,000$ b$.$ $$10,500$ c$.$ $$94,500$ d$.$ $$115,500$