1. Unity Corp. prepared the following reconciliation between pretax accounting income and taxable income for the year ended December 31, 2002: Pretax accounting income P 1, 500,000 Taxable income 900,000) Difference P 600,000 Analysis of difference: Interest on money market funds P 150,000 Excess of tax depreciation over book depreciation 450,000 P 600,000 Unity's effective income tax rate for 2002 is 32%. The depreciation difference will reverse in equal amounts over the next three years at an enacted tax rate of 32%. In Unity's 2002 income statement, what amount should be reported as the current portion of its provision for income taxes