The following information is provided for X Corporation for the year ending December 31, 2018:

Book earnings before income taxes	$6,000
Tax exempt interest income	600
Taxes on foreign income above the U.S. statutory rate	200
State income taxes (before Federal benefit)	500
Annual increase in warranty reserve	200
Dividend received deduction on dividends from foreign subsidiaries	600
Foreign tax credits available after the TCJA	400
Tax over book depreciation for 2018	500
Current year increase in valuation allowance	1,000
Entertainment expenses	400
Foreign derived intangible income (FDII) special deduction	600

X Corporation has not made an assertion under APB 23 that their non-U.S. undistributed earnings will be invested indefinitely or that the earnings will be solely remitted in a tax-free liquidation. The U.S. statutory rate is 21%. Based on all of the information presented, prepare an effective rate reconciliation showing the dollar amount of each reconciling item (i.e. do not combine potentially immaterial amounts) and the impact of each reconciling item on the effective tax rate.