Borg Inc. has a deferred tax liability of $68,000 at the be- ginning of 2007. At the end of 2007, it reports accounts receivable on the books at $80,000 and the tax basis at zero (its only temporary difference). If the enacted tax rate is 34% for all periods, and income tax payable for the period is $230,000, determine the amount of total in- come tax expense to report for 2007.