TarHeel Corporation reported pretax book income of $1,026,000. During the current year, the net reserve for warranties increased by $101,300. In addition, tax depreciation exceeded book depreciation by $206,500. Finally, TarHeel subtracted a dividends received deduction of $55,200 in computing its current year taxable income. TarHeel's accounting effective tax rate is: Multiple Choice 21% 19.87% O 18.74% 17.61% O