LO.4 KellerCo reports $5 million of U.S. taxable income, the same as its book income, as there are no temporary book-tax differences this year. KellerCo is subject to a 21% Federal income tax rate. Its book-tax differences include the following Nondeductible business meals Tax depreciation in excess of book depreciation $ 400,000 1,500,000 Construct KellerCo's tax rate reconciliation for its GAAP tax footnote. Use either dollars or percentages in your reconciliation.