The income statement of Rawl Company for the year ended December 31, 2010, shows the following:

Net sales………………………………………………………           $ 360,000

Cost of sales …………………………………………………..          190,000

Gross profit ……………………………………………………         170,000

Selling, general, and administrative expense ………………….         80,000

Income before unusual write-offs ……………………………..         90,000

Provision for unusual write-offs ……………………………….        50,000

Earnings from operations before income taxes ………………..         40,000

Income taxes ………………………………………………….....................         20,000

Net earnings from operations before extraordinary charge ……        20,000

Extraordinary charge, net of tax of $10,000 …………………..        (50,000)

Net earnings (loss) ……………………………………………..        $ (30,000)

Required

Compute the net earnings remaining after removing unusual write-offs and the extraordinary charge. Remove these items net of tax. Estimate the tax rate for unusual write-offs based on the taxes on operating income.