Timpanogos Inc. is an accrual-method calendar-year corporation. For 2016, it reported financial statement income after taxes of $1,149,000.

Timpanogos did not qualify for the domestic production activities deduction. (Leave no answer blank. Enter zero if applicable.)

a. Reconcile book income to taxable income for Timpanogos Inc. Be sure to start with book income and identify all of the adjustments necessary to arrive at taxable income.