schweser q-bank qs-can some plz explain

The following tax data is associated with a firm: Income tax expense of $25,000. Income taxes payable of $30,000. Income taxes payable of $30,000. Income taxes payable of $30,000. What is this firm’s alternative effective tax rate? 31.25% 37.50%. 40.00%. 68.75% Something i have missed?! Ans is 37.5%… Thanx