hard · Financial Accounting

Novus Corp. has a 21% tax rate. It reports $1,000,000 in pre-tax book income, which includes $100,000 of meals and entertainment expenses (only 50% deductible for tax). It also has a $200,000 temporary difference from rent received in advance (taxable now, book revenue later).

What is the total income tax provision for the year?

  1. $231,000
  2. $220,500
  3. $210,000
  4. $262,500

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