This year, Zoey, Inc. reported $$547,850$ of net earnings on its financial statements before considering income taxes. It is an accrual basis, calendar$-$year corporation. Zoey provided the additional facts below, which it used properly when it prepared its financials. The tax rate for all periods is $21\%.$

$$ The company earned $$3,900$ of interest income from state bonds.

$$ Included in financial income is $$6,400$ of dividend income received from ASC Corporation. Zoey owns $11\%$ of ASC.

$$ Zoey purchased one new asset this year, which it immediately expensed for tax purposes. The $$300,000$ purchase price is being depreciated straight$-$line over five years $($no salvage value$)$ for financial purposes. All other fixed assets have already been fully depreciated.

$$ Nondeductible meals and entertainment expenses total $$14,250.$

$$ The company unexpectedly earned $$15,000$ of capital gains income this year. It had a valuation allowance booked at the end of the previous year offsetting an $$8,200$ capital loss carryforward it did not anticipate being able to use before expiration.

$$ At the beginning of the year, Zoey had a $$12,000$ unused Net Operating Loss carryforward.

$$ Also assume Zoey is eligible to claim an $$8,700$ non$-$refundable credit.

Please prepare the income tax provision and construct the effective tax rate reconciliation $($in $ and $\%).$ Please show every reconciling item in the rate reconciliation regardless of significance.