TarHeel Corporation reported pretax book income of $1,030,000. During the current year, the net reserve for warranties increased by $101,500. In addition, tax depreciation exceeded book depreciation by $207,500. Finally, TarHeel subtracted a dividends received deduction of $56,000 in computing its current year taxable income. TarHeel's accounting effective tax rate is: Multiple Choice O O 21%. 19.86%. O 18.72% O O 17.57%