Marigold Company has the following two temporary differences between its income tax expense and income taxes payable. 2020 2021 2022 Pretax financial income $820,000 $927,000 $912,000 Excess depreciation expense on tax return (28,700) (42,000) (9.700 ) Excess warranty expense in financial income 20,100 10,400 7,800 Taxable income $811,400 $895,400 $910,100 The income tax rate for all years is 20%.