4) Kraft Company made the following journal entry in late 2025 for rent received on property it leases to Danford Corporation: CashUnearnedRentRevenue150,000150,000 The payment represents rent for the years 2026 and 2027, the period covered by the lease. Kraft is a cash basis taxpayer. Kraft has income tax payable of $230,000 at the end of 2025 , and its tax rate is 25%. Assuming that income taxes payable at the end of 2026 is $255,000, what amount of income tax expense would Kraft record for 2026 ? 4)