Refer to the following information from Capital Comet's Apparel Incorporated accounting books and records for the year ended December 31, 2022: - pretax book income of $795,000 - the net reserve for warranties increased by $110,600 - tax depreciation exceeded book depreciation by $106,700 book goodwill impairment expense that exceeded tax amortization by $95,000 - a dividends received deduction of $5,9,300 was taken in computing its current-year taxable income 1. What is Capital Comet's total tax provision for the year 2022 ? 2. What is Capital Comet's current tax provision for the year 2022 3. What is Capital Comet's effective tax rate for the year 2022 ? Show your answers using the following format: $123,456 for tax expense or $(123,456) for tax benefit; 12.34% for ETR