Based on the facts and results of Problems, provide the income tax foot-note rate reconciliation for Relix.

In problem In addition to the temporary differences identified in Problems, Relix reported two permanent differences between book and taxable income. It earned $2,375 in tax-exempt municipal bond interest, and it incurred $780 in nondeductible meals and entertainment expense. Relix’s book income before tax is $4,800. With this additional information, calculate Relix’s current tax expense.