1)Information for Kent Corp. for the year 2016: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$181,000
Permanent differences	(15,400)
	165,600
Temporary difference-depreciation	(12,800)
Taxable income	$152,800

Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2015 $12,600 As of December 31, 2016 $25,400 The enacted tax rate was 20% for 2015 and thereafter. What should Kent report as the current portion of its income tax expense in the year 2016?

2)Information for Kent Corp. for the year 2016: Reconciliation of pretax accounting income and taxable income:

Pretax accounting income	$174,000
Permanent differences	(14,800)
	159,200
Temporary difference-depreciation	(11,500)
Taxable income	$147,700

Cumulative future taxable amounts all from depreciation temporary differences: As of December 31, 2015 $12,500 As of December 31, 2016 $24,300 The enacted tax rate was 36% for 2015 and thereafter. What would Kent's income tax expense be in the year 2016?