The income statement of Rawl Company for the year ended December 31, 2010, shows the following:

Net sales $ 360,000

Cost of sales .. 190,000

Gross profit 170,000

Selling, general, and administrative expense . 80,000

Income before unusual write-offs .. 90,000

Provision for unusual write-offs . 50,000

Earnings from operations before income taxes .. 40,000

Income taxes .. 20,000

Net earnings from operations before extraordinary charge 20,000

Extraordinary charge, net of tax of $10,000 .. (50,000)

Net earnings (loss) .. $ (30,000)

Required

Compute the net earnings remaining after removing unusual write-offs and the extraordinary charge. Remove these items net of tax. Estimate the tax rate for unusual write-offs based on the taxes on operating income.