Kantner, Inc., a domestic corporation, reported two permanent differences between book and taxable income. It earned $$7,800$ in tax$-$exempt municipal bond interest, and reported $$850$ of nondeductible entertainment expenses. Kantner's book income before tax is $$50,000.$ Assume Kanter faces a $21\%$ Federal tax rate, owes no state or foreign income taxes, and has no need for a valuation allowance.Provide the information for the income tax footnote rate reconciliation for Kantner