Continue with the results of Problem 26.
a. Determine Rubio's income tax expense and GAAP income for the year.
b. Express your computations as Microsoft Excel commands.

Data from problem 26.

Rubio, Inc., an accrual basis C corporation, reports the following amounts for the tax year. The applicable income tax rate is 30.
Book income, including the items below .............................................. $80,000
Increase in book allowance for anticipated warranty costs ...............      5,000
Interest income from City of Westerville bonds ..................................    10,000
Bribes paid to Federal inspectors ..........................................................    17,000