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A reconciliation of federal income tax expense computed by applying the federal income tax rate of 21% in 2019 and 2018 and 35% in 2017 to income (loss) before federal income tax is as follows: 

## Years ended December 31, 

<img src='content_image/1058312.jpg'>

Income tax expense consists of: 

## Years ended December 31, 

<img src='content_image/1058309.jpg'>

