ingle Manufacturers, Inc. had earnings before taxes of 106,000$ for the year ended December 31, 2019. Inga also had the following income-tax-related circumstances during 2019
Inga's warranty cost estimate for 2019 was 80,000$. The company paid independent contractors 47,000$ to repair or replace its products.
Tax authorities notified Inga's management that 40,000$ payment made to an official in a foreign country in 2018 violates the FCPA.

In 2017, Inga made a charitable contribution of 24,000$ to a national charitable organization. The taxing authorities permitted only 1 ÷ 4 of that contrbution to be a tax deduction in fiscal-year 2017, but the remainder may be deducted in equal installinents over the following three years.