Rosemary Inc is a worldwide retailer of fast moving consumer goods. It has taxable revenues of 3.219.000 $. Its deductible expenses are 2.469.000 $. Official tax rate in US is as % 28 assumed. As non-taxable income/expense the company had following transactions during year 2022: 1. Rosemary paid disability insurance amount of 144.000 $. 2. Rosemary provided an income of 378.000 $ from local municipality bonds in Ohio. 3. One of the investor died in 2022. According to his testament he inherited 566.000 $ of his fortune to Rosemary. 4. Rosemary paid a fine of 125.000 $ to a client because of violation of personal data protection. 5. Rosemary sold its primary headquarters building to a retailer from a selling price of 255.000 $I Furthermore, all the transactions including revenues and expenses of Rosemary officially took place in Bermuda where permitted/statutory tax rate is just %11.2 Compute the income tax expense, net income and effective tax rate respectively. 12 SCURTE BER

Rosemary Inc is a worldwide retailer of fast moving consumer goods. It has taxable revenues of 3.219.000$. Its deductible expenses are 2.469.000S. Official tax rate in US is as %28 assumed. As non-taxable income/expense the company had following transactions during year 2022 1. Rosemary paid disability insurance amount of 144.000$. 2. Rosemary provided an income of 378.000$ from local municipality bonds in Ohio. 3. One of the investor died in 2022. According to his testament he inherited 566.000$ of his fortune to Rosemary. 4. Rosemary paid a fine of 125.000$ to a client because of violation of personal data protection 5. Rosemary sold its primary headquarters building to a retaller from a seling price of 255.000$I Furthermore, all the transactions including revenues and expenses of Rosemary officially took place in Bermuda where permitted/statutory tax rate is just %11:2 Compute the income tax expense, net income and effective tax rate respectively