Rubio, Inc., an accrual basis C corporation, reports the following amounts for the tax year. The applicable income tax rate is 30%. Book income, including the items below $80,000 Increase in book allowance for anticipated warranty costs 5,000 Interest income from City of Westerville bonds 10,000 Bribes paid to Federal inspectors 17,000 What is Rubio's income tax expense? and GAAP income for the year?