Requirement E Below are excerpts of the income tax footnote for Kroger for fiscal year 2022 ( $ in millions). Use only the attached information to answer the following questions (i.e., please do not look up the company's financial statements) and round your answer to the nearest million. 1. What amount of total income tax expense (benefit) would appear on the income statement for 2022 ? 2. Based on the information included, in which section(s) of the 2022 balance sheet do you expect to find an amount related to income taxes? Be specific (e.g., asset, liability, or equity and current or non-current). What amount(s) do you expect to find there? 3. Estimate the amount reported as pre-tax income (loss) for 2022. 4. Identify one item from the disclosure below that has contributed to the difference between taxable income and pretax accounting income for 2022. For the item you select, further determine if the difference is temporary or permanent. 4. TAXES BASED ON INCOME The provision for taxes based on income consists of: A reconciliation of the statutory federal rate and the effective rate follows: The Company's effective income tax rates were 22.5% in 2022,18.8% in 2021 , and 23.2% in 2020 . The 2022 tax rate differed from the federal statutory rate due to the effect of state income taxes and non-deductible goodwill impairment charges related to Vitacost.com, partially offset by the benefits from share-based payments and the utilization of tax credits. The tax effects of significant temporary differences that comprise tax balances were as follows